Deliberate and fictitious bankruptcy in the Russian Federation: features of criminal law qualification
The article analyzes the composition of fictitious and deliberate bankruptcy. The main goals of insolvency (bankruptcy) is to restore the solvency of the debtor, as well as to exclude a troubled business entity from civil circulation. At the same time, along with bona fide business participants who have acquired signs of insolvency (bankruptcy) due to entrepreneurial risks, a certain statistical proportion of bankruptcy procedures introduced, including declaring a debtor bankrupt, is formed by deliberate and fictitious bankruptcies. It is noted that in order to prevent deliberate and fictitious bankruptcies, it is necessary to carry out a set of legislative and preventive measures. In particular, it is proposed to unify the provisions of the criminal law on deliberate and fictitious bankruptcy. Thus, according to the authors, the provision on intentional bankruptcy should be supplemented with a provision on the payment of severance pay and (or) on the remuneration of persons working or working under an employment contract.