Peculiarities of Criminal Liability for Intentional and Fictitious Bankruptcy
( Pp. 48-52)

The purpose of the research. The article is devoted to the theoretical and criminal law consideration of deliberate and fictitious bankruptcy. The purpose of the study is to study and develop a conceptual apparatus of bankruptcy, to consider the various points of view of domestic scientists on this issue, as well as to determine the signs of the offenses provided for in arts. 196 and 197 of the Criminal Code of the Russian Federation and their differences in qualifications. Results. As a result of the study, a definition of the term “bankruptcy” was formulated on the basis of the studied scientific and legislative sources. We also came to the conclusion that there is some similarity between the two norms of the Criminal Law, which affects the subsequent erroneous or inaccurate qualification of acts in practice. For this, an analysis was made of the dispositions of arts. 196 and 197 of the Criminal Code of the Russian Federation, their signs and some elements of the crime. As a result, it is proposed to form recommendations on judicial practice in cases related to criminal bankruptcies in the form of Resolutions of the Plenum of the Supreme Court of the Russian Federation.

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intentional bankruptcy, fictitious bankruptcy, insolvency, elements of a crime.