Уголовная ответственность за хищения безналичных и электронных денежных средств по уголовному законодательству Республики Казахстан и Российской Федерации: сравнительно-правовой анализ

Abstract

The issues of constructing norms on liability for theft of non-cash and electronic money are considered on the example of the legislation of the Republic of Kazakhstan and Russia. The article analyzes the criminal legislation of the Republic of Kazakhstan and Russia, the normative resolution of the Supreme Court of the Republic of Kazakhstan dated December 11, 2020 No. 6 “On amendments and additions to some normative decisions of the Supreme Court of the Republic of Kazakhstan”, which regulates the provision on liability for the theft of non-cash and electronic funds in a new way, committed by a special entity ‒ by embezzlement and embezzlement with the use of the guilty official position. It is concluded that it is possible and expedient to borrow the experience of the Republic of Kazakhstan, namely, the need to present “electronic fraud” in the form of qualified fraud, thereby leading to uniformity with the composition of “electronic theft”, given their equal degree of increased public danger, and the exclusion of Art. 1593 from the Criminal Code of the Russian Federation.