Moscow, Russian Federation
34
The object of the research is the social relations related to the activities of the insolvency trustee (hereinafter referred to as the manager) in the bankruptcy process. The subject of the research is the legal status of the trustee and its impact on the identification of signs of fictitious and deliberate bank-ruptcy. Objective: to identify the problems of legal regulation of the manager's activities and to de-termine the level of their impact on countering crimes in the field of insolvency (bankruptcy). The tasks are: study of the legal basis of the manager's activities; consideration of its main functions in the bankruptcy process; assessment of the manager's influence on the identification of signs of ficti-tious and deliberate bankruptcy; analysis of the problems of legal regulation of the manager's activi-ties. Research methods: analysis of regulatory legal acts, study of judicial practice, collection and analysis of opinions of representatives of law enforcement agencies, as well as statistical analysis of data on the work of managers. Conclusions: the manager plays an important role in countering crimes in the field of insolvency (bankruptcy). The financial analysis and conclusion prepared by him can act as important evidence in a criminal case, confirming the signs of fictitious and deliberate bankruptcy. However, the lack of an effective mechanism for appointing and controlling the activities of the manager significantly affects the criminalization of the institution of insolvency (bankruptcy) and reduces the effectiveness of countering crimes in this area.
insolvency (bankruptcy), crimes in the field of insolvency (bankruptcy), the AU, the legal status of the AU, financial analysis, conclusion on the presence (absence) of signs of fictitious or intentional bank-ruptcy, fictitious accounts payable, intentional bankruptcy, fictitious bankruptcy, illegal actions in bankruptcy
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