Правопорушення, які вчиняються у сфері цільових спеціалізованих державних фондів

Abstract

З’ясовано основні види правопорушень, які скоюються у сфері цільових спеціалізованих державних фондів. Зазначено, що посягання на бюджетні кошти, спрямовані на соціальну підтримку населення, охоплюють більше 20% злочинів, учинених у бюджетній сфері. Акцентовано на способах учинення правопорушень у сфері цільових спеціалізованих державних фондів, окреслено злочинні дії у цій сфері залежно від об’єкта злочинного посягання. Розгорнуто проаналізовано позиції українських учених щодо актуальних питань, пов’язаних із учиненням злочинів у бюджетній сфері. The article deals with the offences committed in the sphere of the specific specialized state funds. Among the major problems of modern economic development in Ukraine there is a decision of the problems of efficiency increase of the financial resources state use for providing of the permanent economy growing of national economy and the population public welfare. One of the facilities of government control of the social policy there is a functioning of the having a special purpose specialized state funds, that fold the special link of the financial system of the state, that has concrete having a special purpose setting and certain a legislation independence. The characteristic of the centralized funds sign the sources forming and directions of the use of money is clearly certain and, accordingly, creation of such funds is determined the concrete by necessities states. That is why their composition and including to the budgets are determined by the legislation. Money that act as a special purpose funds, mainly directed on realization of the social policy of the state : financing providing of the population employment; state insurance in case of unemployment; in connection with the temporal loss of capacity and charges predefined by birth and burial place; payment of state pensions; social to security invalids in Ukraine; providing of the economic infrastructure development of economic infrastructure, etc. The analysis of the disrobed offences in the field of the having a special purpose specialized state funds testifies to the row of the basic charts according to that they prepare and accomplished. Determination of maintenance of concept of the offences in the field of the having a special purpose specialized state funds is necessary for faultless application of their results in practice, deeper and aim of the aspiration study of the criminogenic terms, that cause the distribution of the outlined criminality, development of scientifically reasonable conclusions and recommendations are sent to the improvement of strategy and tactics of their counteraction.