The subject of fraud in the field of entrepreneurial activity

The article analyzes the subject of fraud in the sphere of entrepreneurial activity. In addition to the General features of the subject of fraud, the analysis of special features of the subject in economic fraud, as well as some issues of qualification and differentiation of the studied frauds with related crimes are studied. The article concludes that special features characterize the subject of fraud in the field of business and in the field of insurance. It is also indicated that a number of highly qualified compositions of the studied fraud contain additional features characterizing the subject as a person endowed with official powers.