Dishonest gain is another means of theft. Let's say I go to the movies. It's more sly. It's stealing, all the same. Cheating on income taxes is a common means of dishonest gain.
Fraudulent schemes are another way of making dishonest gain.
Locally a woman scam artist has been hitting up kind-hearted people for money, ostensibly to see her child who is hospitalized in a distant state. She's a real pro, we're told. Another guy in Florida was victimizing women who believed he was a lawyer working to keep their husbands from getting charged with hit and run. His victims were ready to lie and cheat to free their husbands, so you wonder about their morals, but the scam artist was plenty ready to take their money. Organizations, as well as individuals, can be perpetrators or victims of theft.