Types of Bankruptcy Fraud in the Russian Federation: Issues of Legal Regulation
Abstract
The article provides a classification of bankruptcy fraud schemes and analyzes legal norms of administrative and criminal liabilities for bankruptcy fraud. The authors identify difficulties in prosecuting bankruptcy fraud. The article aims to carry out complex research on the specificity of administrative and legal regulations of bankruptcy fraud in the Russian Federation. There was analytical, system, comparative legal and technical legal method implemented. Results of the analysis of practice and scientific comment on legislative provisions in bankruptcy fraud revealed the lack of unified bankruptcy fraud classification and systematization of bankruptcy fraud schemes in the legal doctrine. There are no federal normative standards for the analysis of the debtor's financial situation by the arbitration manager. The high latency level of bankruptcy crimes entails difficulties in their identification. Conclusions: the authors of the article provide their own typology of bankruptcy frauds. Bankruptcy fraud involves illegal and criminal bankruptcies, which include deliberate bankruptcy,fictitious bankruptcy and actual bankruptcy involving wrongdoing. Analysis and generalization of judicial practice allowed to make evaluations about the main methods of committing bankruptcy fraud. We generalized the practice of imposing criminal liability for bankruptcy fraud and identified the problems of legal regulation and application of norms.
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