INAPPROPRIATE BUDGET EXPENDITURES: CRIMINOLOGICAL AND CRIMINAL LAW CHARACTERISTICS

The article analyses the current state and dynamics of inappropriate budget expenditures in Russia from the moment of its criminalization in December 2003 up to the present time. Official statistics data of 2004-2013 of the Ministry of internal affairs of the Russian Federation was researched in the article. The decrease in crime registration and crime detection over recent years was revealed provided for in clause 285.1 of the Criminal Code of the Russian Federation, which according to the article authors shows high latency for such crime as inappropriate budget expenditures. The article points out the uneven extension of this crime commition within the territory of Russian Federation. The paper researches application of criminal responsibility measures for the inappropriate budget expenditures. The vital elements of this crime and its legal registration issues is thoroughly analyzed. The authors note the indefineteness of the terms "budgetary funds", "budget expenditures", "government purpose credit" used in criminal law, which can lead to violation of the principle of legal order. The article points out collisions of criminal and budget legislation of Russian Federation, which prevents proper qualification of an act of inappropriate budget expenditures. Recommendations on the use of financial and legal structures in the mechanism of the qualification of the crime are stated in the article. Judicial practice of prosecution according to clause 285.1 of the Criminal Code of the Russian Federation was studied, which helped to reveal major subject groups of inappropriate budget expenditures. It was concluded that improvement of criminal law in this area is necessary, which is an inherent element of the preventive mechanism.