CRIMINAL-LEGAL CHARACTERISTICS OF FRAUD WITH FINANCIAL RESOURCES IN THE CONDITIONS OF DEVELOPMENT OF INFORMATION TECHNOLOGIES

Abstract

The present article is devoted to an analysis of the criminal-legal characteristics of fraud involving financial resources in the context of the development of information technologies. The article observes that the evolution of information technologies has profoundly transformed the nature of financial resource-based fraud, underscoring the importance of a comprehensive examination of its criminal-legal dimensions. It has been determined that fraud, in its capacity as a fundamental criminal offence, constitutes the misappropriation of property through deceit or the exploitation of trust. It is imperative to acknowledge that fraud encompasses a multitude of distinct forms, classified according to the specific object of criminal violation. The fundamental distinction between fraud and other forms of criminal property-related offences lies in the voluntary transfer of property to the perpetrator, often facilitated by deceit or the exploitation of trust. In contrast, the direct seizure of property by a criminal in most cases occurs without the consent of the owner, characterised as a distinct category of property-related offences. A criminal-legal qualification of fraud was carried out, which encompasses the object (property right), the subject (other people's property), the objective side (possession of property or acquisition of the right to it by deception and/or abuse of trust), the subjective side (direct intent and mercenary motive) and the subject of the criminal offense (a criminal individual who has reached the age of criminal responsibility). It was emphasised that, in criminal legislation, fraud involving financial resources is defined as a distinct component of a criminal offence. This component differs from general fraud in that it is characterised by a specific subject, namely clearly defined types of financial resources on which a criminal act is committed. It was observed that as information technologies evolve, the objective side of fraud with financial resources is assuming novel, more intricate forms. These forms leverage the capabilities of information technologies to mask criminal activity and facilitate access to the relevant funds. It is imperative to acknowledge that fraudulent activities involving financial resources and information technology can encompass a multitude of forms, including the submission of fraudulent electronic documents, the exploitation of software or database vulnerabilities, the utilisation of social engineering methods within the digital domain, and the establishment of fictitious companies to obtain budgetary funds, among others.