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V.I. Rezyuk
CRIMINAL LIABILITY FOR OFFICIAL MISAPPROPRIATIONS, EMBEZZLEMENTS AND THEFTS OF STATE BUDGET FUNDS IN THE CRIMINAL LEGISLATIONS OF CHINA AND RUSSIA: COMPARATIVE LEGAL ASPECT
The article examines the criminal liability for official misappropriations, embezzlements and thefts of state budgetary funds in the criminal laws of China and Russia and highlights the comparative legal aspect. The author of the article characterizes the norms of the General and Special parts of the Criminal Code of the People's Republic of China and the Criminal Code of the Russian Federation on criminal liability for official embezzlement of state budgetary funds, their common features and peculiarities. The criminal laws of both states criminalize the commission of official misappropriations, embezzlements and thefts of state budgetary funds, and a number of general norms establish responsibility for the commission of these crimes in various ways, various types of punishments are provided (fines, imprisonment, etc.). The criminal legislation of China is also characterized by: the allocation of "public property", including state and some other, fixing the attribute of "state (treasury) funds" and the presence of special rules on responsibility for their embezzlement; the liability of individuals and legal entities and by the designation of the acts in question as corruption. The criminal legislation of Russia is also characterized by: the consolidation of the signs of "budgetary funds" and "funds of state nonbudgetary funds" and the absence of special rules on liability for their official misappropriations, embezzlements and thefts; the allocation of forms of crimes (fraud and its types, misappropriation and embezzlement), by the liability of individuals exclusively. Based on the highlighted features of national legislation, the following have been identified: possible areas of activity related to the improvement of national legislation, with mutual consideration of the existing experience of domestic legislative decisions; the existence of a basis for improving national and interstate law enforcement practices aimed at countering official misappropriations, embezzlements and thefts of state budget funds, committed, in particular, within the framework of Chinese-Russian economic cooperation.
Keywords: State Budget Funds; Official Misappropriation, Embezzlement and Theft; Corruption; Criminal Liability; Legislation of the Russian Federation; Legislation of the People's Republic of China (PRC); Criminal Code of the Russian Federation; Criminal Code of the People's Republic of China (PRC).
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