Semenovykh O. Criminal liability for misuse of budget funds, budget expenditures or provision of loans from the budget without established budget allocations or with their excess.

The current state of scientific elaboration of the problems of criminal liability for misuse of budget funds, the implementation of budget expenditures or the provision of loans from the budget without established budget allocations or with their excess is analyzed. It is proved that criminal liability for committing a criminal offense under Art. 210 of the Criminal Code of Ukraine, is one of the main inevitable and at the same time the most severe means of criminal law response. It is noted that the objective features of the corpus delicti of a criminal offen se are only those features that characterize the object of a criminal offense and its objective side. Taking into account the existence of negative and positive criminal liability, the forms of such types of criminal liability and other means of criminal law for the misuse of budgetary funds, the implementation of budget expenditures or the provision of loans from the budget without established budget allocations or with their excess are analyzed. On the basis of the analysis of certain forms of negative criminal liability for misuse of budgetary funds, it is proved that the normative certainty of such a basic punishment as restriction of liberty for committing a criminal offense provided for in Part 1 and Part 2 of Art. 210 of the Criminal Code of Ukraine, does not correspond to the doctrine of criminal law developed under thethe general principles of the construction of criminal law sanctions, according to which the maximum limit of punishment for the main corpus delicti of a criminal offense should be the minimum limit of punishment for its qualified corpus. Since the sanction of Part 1 of Art. 210 of the Criminal Code of Ukraine, punishment in the form of restriction of liberty is determined within the framework of "... for a term of up to three years", then the minimum limit of the same type of punishment under Part 2 of Art. 210 of the Criminal Code of Ukraine should be "three", not "two" years, as established by law. In this regard, the legislative construction of Art. 210 of the Criminal Code of Ukraine should be clarified in this part. On the basis of the dissertation research, proposals for improving the current legislation of Ukraine have been developed.