Abstract
Introduction: the relevance of the research topic is due to the need to consider the problems of qualification of theft non-cash funds. The paper explores the question of how to qualify the theft of non-cash funds, what is the difference between their object of theft and the object of theft in the traditional sense. The purpose of the work is to substantiate the most correct and accurate qualification of theft of non-cash funds, to distinguish the fraud components from each other and from other related components. Methods: the scientific analysis of theft components is carried out using ontological and axiological approaches, the method of system analysis, as well as the comparative law method. As a result of the research, the author concludes that the inclusion of Article 159.3 in Chapter 21 of the Criminal Code of the Russian Federation and its new version are justified and contribute to the protection of public relations in the field of ownership of non-cash funds and property rights.
Published Version
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