DISPUTES OVER THE CONCEPT OF THE SUBJECT OF MISAPPROPRIATION AND EMBEZZLEMENT Vorobyeva Inna Vyacheslavovna, postgraduate student. <...> Place of study: Ufa Law Institute of MIA Russia. <...> E-mail: VorobyevaInna@yandex.ru Annotation: The article considers the notion of a special subject of misappropriation and embezzlement, as provided in h. 3 Art. 160 of the criminal code. <...> Discusses controversial issues in the application of this article, practical employees, and provides an analysis of the mistakes made in practice in the recognition of persons as a special subject of misappropriation and embezzlement. <...>