TY JOUR TI PROBLEMS OF FRAUD QUALIFICATION IN THE SPENDING OF BUDGET FUNDS AND BUSINESS ACTIVITIES (WHEN RECEIVING PAYMENTS) KW fraud KW illegal entrepreneurship KW qualifications KW payments JO Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation AU Ivushkina, O.V. PY 2024 IS 0 PB East Siberian institute of the Ministry of Internal Affairs of the Russian Federation