Уклонение от погашения кредиторской задолженности: анализ объективной стороны

Abstract

Goal – the aim is a comprehensive analysis of certain features of the objective side of Article 242 of the Criminal Code of the Republic of Belarus “Evasion from repayment of accounts payable”. The article discusses ways to avoid paying off accounts payable; a court order that has entered into legal force, obliging to repay accounts payable, has been investigated; as well as the stage of enforcement of a court order that has entered into legal force; large amount of damage to accounts payable; reasonable risk of agricultural enterprises. Research methodology – comparison, abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete. Score/results – the results of the article are used in the educational process within the framework of the discipline “Fundamentals of countering economic crime”. They can also be used in law enforcement practice when investigating the elements of crimes “Evasion from repayment of accounts payable”. Originality/value – the article substantiates the need to create a unified database of court decisions of economic courts of the Republic of Belarus in order to increase the efficiency of preliminary investigation in cases of this category; criticism highlighted in the doctrine as an obligatory sign of the objective side of evasion from repayment of accounts payable the stage of enforcement of an enforceable judgment, offers a reasonable change in the structure of the objective side of article 242 of the Criminal code of Belarus “Evasion from repayment of accounts payable».