The criminal law characteristics of deliberate bankruptcy, as well as some features of the investigation of this criminal act are being considered. The research materials were statistical data, scientific works and materials of investigated criminal cases. It has been established that during the investigation of criminal cases on deliberate bankruptcy at the initial stage of the investigation, the following typical investigative situations may develop: the enterprise is an indefinite insolvent debtor; the debtor filed an application with the arbitration court for recognition of it as insolvent; there are no signs of intentional bankruptcy and related crimes in the actions of the debtor (Articles 195, 197 of the Criminal Code of the Russian Federation). From the standpoint of criminal law theory and law enforcement practice, the need to correctly establish intent and its direction, as well as the moment of its occurrence, which is important for distinguishing between a single ongoing crime and several independently qualifying episodes of criminal activity, distinguishing between a completed assault and attempted fraud on a large scale or on a particularly large scale, the imputation of a specific form of complicity to all subjects of criminal activity, are being substantiated. The conclusion has been formulated that in criminal interests the institution of bankruptcy is used to achieve various goals. Most often this is due to evasion of large debts to creditors and the budget.
intentional bankruptcy, corpus delicti, initiation of a criminal case, pre-trial proceedings, qualification of crimes, investigative actions, forensic examination, investigator, prosecutor, creditor, debtor
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