Terminology Analysis of the Categories "Insolvency" and "Bankruptcy": criminal law aspect
criminal law aspect
Abstract
In May 2021, the State Duma of the Federal Assembly of the Russian Federation adopted in the first reading a draft law On Amendments to the Federal Law "On Insolvency (Bankruptcy)" and Certain Legislative Acts of the Russian Federation" (in terms of reforming the institution of bankruptcy). This draft law provides for the differentiation of the concepts of "insolvency" and "bankruptcy". After analyzing the proposed changes, the author of the work came to the conclusion that the differentiation of the concepts under consideration is based on the content of the economic category and is justified, but requires an unconditional change in the criminal law on liability for crimes in the field of insolvency (bankruptcy) and unification of the terms contained in them with regulatory legislation.
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