Abstract
The article examines theoretical and applied problems of criminal liability for deliberate bankruptcy (Article 196 of the Criminal Code of the Russian Federation) with an emphasis on the features of doctrinal interpretation and regulatory regulation. Scientific understanding of the stated problem pursued the goal of expanding the extensive fundamental knowledge already achieved by criminal legal thought about the essential features of the elements of its composition. Within the framework of the research objectives, through systemic, functional and logical-legal analysis, a systemic relationship between intentional bankruptcy in its contradiction and unity with the categories of bankruptcy legislation was identified. The conclusion is substantiated that those provided for in Art. 196 of the Criminal Code of the Russian Federation, a socially dangerous act is a crime committed with the aim of illegally obtaining benefits in the form of the final liquidation of an organization, or avoiding liability for non-payment of debt.
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