Yegorov E.D.,
cadet of a 2 "B" course
209 educational platoon of faculty
of preparation
Ufa Legal Institute
Ministry of Internal Affairs of Russia
Features of counteraction to
criminal bankruptcy in Bashkortostan
Insolvency (bankruptcy) according to Art. 2 of the
Federal law No. 127-FL "About insolvency (bankruptcy)" — is the
inability of the debtor recognized by arbitration court in full to meet requirements
of creditors for liabilities and (or) to fulfill a duty on payment of
obligatory payments.
The
sphere of crediting mentions the relations, which develop between participants
of credit agreements and are connected with granting and receiving the money,
intended for satisfaction of needs of borrowers. The crimes, committed in this
sphere are component of economic crimes and are distinguished from them owing
to the increased danger as the sphere of crediting is a key link of the Russian
economics and provides effective functioning of economic activity in general.
The main problem
of crediting is the default or incomplete repayment of accounts payable legal
entities today. These phenomena often result from criminalization developing in
the specified sphere of the relations, in particular, as a result of actions or
inaction, obviously for guilty attracting inability of the legal entity to meet
requirements of creditors for liabilities in full, that is deliberate
bankruptcy[1].
In
2014 divisions of economic security and counteraction of corruption of the MIA
on the Republic of Bashkortostan revealed 53 crimes of an economic orientation
with the qualifying sign "criminal bankruptcy", from them according
to Art. 195 of the criminal code of the Russian Federation — 37 crimes,
according to Art. 196 of the criminal code of the Russian Federation – 16
crimes.
However, despite a positive tendency
of detection of crimes, there are difficulties in disclosure of this sort of
crimes and formations of evidential base. For the purpose of increase of
overall performance, the Ministry of Internal Affairs of the Republic organized
a constant control of activities of the territorial authorities of police for
the prevention, identification and control of offenses made in the sphere of
bankruptcy. The special attention is paid to the crimes committed by a group of
persons with participation of officials of the government bodies and local
governments which are carrying out control and supervising and allowing
functions.
According to analytical data and the
purposes of activity of Management of economic security and counteraction of
corruption of the MIA on the RB (further – "MESaCC of the MIA on the
RB") in our opinion the problem of counteraction to criminal bankruptcy
gains more and more actual character, and the sphere of bankruptcy is subject
to considerable criminal influence.
The solution of the designated
problems demands the integrated, system approach including interdepartmental
interaction of law-enforcement bodies with tax authorities. In the Republic the
interdepartmental working group of number of employees of the Office of the
Federal Tax Service of Russia on the RB and MESaCC by the MIA on the RB is
created, and also the plan of work, directed on counteraction to crimes in the
sphere of illegal compensation of the VAT, is approved by the state
registration of legal entities at realization of procedures of bankruptcy, etc.
It should be noted that in disclosure
of crimes in the sphere of bankruptcy creation of full evidential base presents
a great difficulty.
Complexity is also that in the absence of the
sufficient bases for criminal prosecution and making decisions on refusal in
initiation of criminal cases, materials go to Management of Federal service of
registration, the inventory and cartography on the RB that also demands the
organization of interaction for points of order.
Considering counteractions to
criminal bankruptcy on the example of the RB it is expedient to speak about the
most widespread offenses in this sphere.
The main and the most often found
illegal actions are: creation of the new enterprises and transfer of liquid assets
of the enterprise to their authorized capital; sale of property to affiliated
firms at cut prices, with a payment delay; sale of property with use of
promissory notes in calculations; sale of property without which primary
activity of the debtor is impossible; fictitious sale of property to legal
entities and individuals as a result of which the enterprise artificially
overestimates the long-term obligations for payment for property.
We will review an example. The head
of one of the commercial enterprises of Ufa enabling the wholesale realization
of fuels and lubricants including in a large network of gas stations, made the
actions which are obviously attracting inability of the legal entity to meet
requirements of creditors on monetary obligations in full. Then there was an
alienation of personal and real estate for the sum more than 70 million rubles
in the organizations under control to it. On this fact of deliberate bankruptcy
investigating authorities of the republic brought criminal case[2].
In
spite of the fact that indicators of operational and service activity of law
enforcement agencies of the Republic of Bashkortostan in this direction are
noted from a positive side by the management of the MIA of Russia, work of
divisions of economic security and counteraction of corruption of the MIA on
the Republic of Bashkortostan is focused on the prevention and detection of
offenses, the enterprises of various forms of ownership made in the sphere of
insolvency (bankruptcy). It is connected with that destructive influence of
this type of crimes on economics in general and economic security of the
functioning economic entities in particular becomes more large-scale: schemes
of roguish actions are improved and damage scales that has to be considered by
law enforcement agencies grow.
List of references
1. The Federal law of 26.10.2002 No. 127-FL "About insolvency
(bankruptcy)"//Russian Federation Code. 2002. No. 43. Art. 4190.
2. Dynamics of identification of the specified structures is the best
among territorial divisions of territorial subjects of the Russian
Federation.2013.