On the Degree of Elaboration of the Concept of “Embezzlement of Budgetary Funds”

The paper provides a brief overview of various scientific approaches to determining the essential meaning of the concept of “embezzlement of budgetary funds”. The author considers the points of view of various researchers in the field of criminal law, criminology, criminology, and also gives an assessment of the degree of development of the concept under study. The paper draws conclusions about the direct relationship between terminological uncertainty and the effectiveness of activities to identify, disclose and investigate embezzlement in the public sector. The author expresses a judgment on the need to improve and unify the terminological apparatus in scientific research, as well as practical activities.