ISSUES OF DIFFERENTIATING BETWEEN INTENTIONAL AND FICTITIOUS BANKRUPTCY

Abstract

The article analyzes the criteria for distinguishing between intentional and false bankruptcy. Within the framework of this article, the signs of the crimes provided for in Articles 196 and 197 of the Criminal Code of the Russian Federation are analyzed. As a result of the research, the author concludes that when qualifying false bankruptcy, it should be determined whether the guilty person committed actions related to the withdrawal of property (assets) before the bankruptcy process began, which resulted in a decrease in their solvency, and in the case of false bankruptcy, the actual financial situation is sufficient to meet the claims, despite the guilty person's statement.