Abstract

The development of the state is ensured by the normal functioning of the economy, which in turn depends on the existing mechanism for protecting the rights and interests of creditors and investors. One of the tools of such a mechanism is the institution of bankruptcy. Today’s acute issue of protecting the interests of creditors, investors and debtors is relevant both in Ukraine and in the world. The adopted Bankruptcy Code of Ukraine should help increase the efficiency of the bankruptcy procedure in Ukraine, bring it closer to world standards and ensure an adequate level of protection of the rights of creditors and debtors. The novelty introduced by the Bankruptcy Procedure Code was the possibility of declaring bankrupt individuals who are not entrepreneurs. Therefore, the relevance and problems of forensic economic examination as one of the sources of evidence in crimes in the field of economic activity, namely: in resolving issues in bankruptcy cases to analyze the financial and economic condition of economic entities, the presence of signs of fictitious bankruptcy, signs actions to bring to bankruptcy, signs of actions to conceal bankruptcy, as well as in cases of bankruptcy of individuals who are not entrepreneurs.

Full Text
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