Features of the investigation of crimes committed by persons controlling the debtor

Crimes in the field of bankruptcy of enterprises (organizations) are associated not only with the actions of the leadership, but also with the actions of those who control them, that is, arbitration managers. This necessitates the development and analysis of methods for investigating the crimes of these persons. For this purpose, it is necessary to highlight the signs of offenses and the corresponding penalties existing in the legislation. The analysis revealed the following signs of crime committed by persons controlling the debtor: the process of withdrawing property from economic management by the founder of the enterprise; lack of primary accounting documentation and acts of completion; improper performance of work; disappearance of the head of the controlled organization; failure by the person controlling the debtor to take preventive measures in a pre-bankrupt state; active withdrawal of liquid assets within 3 years preceding the bankruptcy procedure, etc. There may also be signs of fictitious and intentional bankruptcy. If proved, each of these signs is classified according to specific articles of the Criminal, Tax Codes or the Code of Administrative Offenses.