Model of Criminalistic Investigation of Deliberately Mode Bankruptcy
##plugins.themes.bootstrap3.article.main##
Abstract
The article presents concepts of bankruptcy, fraudulent bankruptcy and deliberately mode bankruptcy. It analyses the differences and similarities of fraudulent bankruptcy stipulated in Company Bankruptcy Law and deliberately mode bankruptcy stipulated in Criminal Code. It can be concluded that the definitions of fraudulent bankruptcy in Company Bankruptcy Law and deliberately mode bankruptcy in part 2 of Article 315 of Criminal Code are different only in the preciseness of an act description.
The most important task of a judge investigating the bankruptcy case in court and of an investigator investigating a criminal case is to determine the state and reasons of insolvency of a company. Ascertaining the insolvency, the results of the company economic activities and the validity actions of the head of a company and other people are taken into consideration. The elements of criminalistic characteristics of a crime are provided: a person liable to commit a crime, crime situation and the way of crime commitment are characterised.
It is stated that the majority of company heads do not have economic or management education, what increases the bankruptcy risk of such companies. In a certain economic situation of a company a perpetrator chooses one’s actions taking into consideration many circumstances. The crime commitment situation is closely connected with the company state, normative regulation of a certain economic situation, character of a criminal act and the manner of a crime commitment.
Primary actions of inquest are offered. Among them there is revision, expertise of finances and credits, temporary limitations of property rights, search, documents seizure, investigation of witnesses and suspects. Tactical peculiarities of primary actions of inquest are described.
The most important task of a judge investigating the bankruptcy case in court and of an investigator investigating a criminal case is to determine the state and reasons of insolvency of a company. Ascertaining the insolvency, the results of the company economic activities and the validity actions of the head of a company and other people are taken into consideration. The elements of criminalistic characteristics of a crime are provided: a person liable to commit a crime, crime situation and the way of crime commitment are characterised.
It is stated that the majority of company heads do not have economic or management education, what increases the bankruptcy risk of such companies. In a certain economic situation of a company a perpetrator chooses one’s actions taking into consideration many circumstances. The crime commitment situation is closely connected with the company state, normative regulation of a certain economic situation, character of a criminal act and the manner of a crime commitment.
Primary actions of inquest are offered. Among them there is revision, expertise of finances and credits, temporary limitations of property rights, search, documents seizure, investigation of witnesses and suspects. Tactical peculiarities of primary actions of inquest are described.
##plugins.themes.bootstrap3.article.details##
Section
Articles
Authors contributing to Jurisprudence agree to publish their articles under a Creative Commons Attribution-NoDerivatives 4.0 International Public (CC BY-NC-ND) License, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, and that in the event of reuse or distribution, the terms of this licence are made clear.
Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
