The problems of embezzlement in the sphere of health care are investigated, considering both their causes and consequences for society. Based on judicial practice, special attention is paid to the consideration of more frequent and typical cases of embezzlement in the Russian Federation, resulting in significant financial losses and deterioration of the quality of medical care, which allows us to assess the global scale of the problem. The findings emphasize the need for a comprehensive approach to combating embezzlement in health care, which includes strengthening controls, introducing stricter reporting mechanisms and increasing the transparency of financial transactions. It also emphasizes the importance of increasing the professionalism and accountability of health personnel, including their training in resource management.
criminal code of the russian federation, embezzlement, healthcare, budget
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