Abstract

The article addresses to the factors that affect crime. Attention is drawn to the determinants of crime in the budgetary sphere. The organization of an effective crime prevention system in the field of illegal use of budget funds was and is one of the most pressing social problems of our country. A large number of different criminological studies were devoted to the study of the determinants of budget crime, on the basis of which the state developed practical measures. At the same time, the level of this type of crime does not decrease. Vice versa, as the statistical data of law enforcement agencies evidenced, numerous publications in mass media and investigations by journalists, the problem exists and remains relevant. A new challenge for the law enforcement system, the state in general, was the beginning of the active phase of russia’s war against Ukraine and since the introduction of the legal regime of martial law. In this regard, budget crime also underwent changes, creating new forms and means of committing it. This, in turn, requires a study of the influence of martial law on the determinants of committing criminal offenses related to the illegal use of budget funds. Key words: martial law, budget funds, crime, determinants, criminogenic factors, budget crimes, illegal use of budget funds.

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