Theoretical construct and nature of fraud in business structures

The article explores the nature of fraud in entrepreneurial structures, the formalization of which in the form of a developed model reflects the relationship of the object (subject) and the subject of fraud in the form of a spiral, as a repeating and dynamically developing one. The developed and detailed model is the basis of the proposed theoretical construct of fraud in entrepreneurial structures and forms a holistic view of its nature, the decomposition of fundamental categories and the trajectory of their relationship.