bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Latent Functions of the Russian Bankruptcy Procedures


Mikhail Petrakov
(about the author)

Petrakov Mikhail Andreevich – Department of Sociology and Political Science, Ulyanovsk State University

Published in:
Russian Journal of Entrepreneurship
– № 09 / May, 2012



Keywords: bankruptcy procedure, informal privatization, optimization of payments


Citation:
Mikhail Petrakov (2012). Latent Functions of the Russian Bankruptcy Procedures. Russian Journal of Entrepreneurship, 13(09), 21-27. — url: http://bgscience.ru/com/lib/3595


Share:

Abstract:

The article is devoted to analysis of the Russian arbitration practice of bankruptcy of enterprises, taking businesses in the Ulyanovsk Region as an example. The hidden functions of the bankruptcy procedures are revealed, which, according to the writer, help the economic entities involved to evade taxes and pay nothing to contractors.







References:
1. O nesostoyatelnosti (bankrotstve): feder. zakon ot 26.10.2002 № 127-FZ [Elektronnyy resurs] // Spravochno-pravovaya sistema «KonsultantPlyus», 2012.
2. Federalnyy zakon ot 08.01.1998 № 6-FZ O nesostoyatelnosti (bankrotstve): [Elektronnyy resurs] // Spravochno-pravovaya sistema «KonsultantPlyus», 2012.
3. Zhilinskiy S.E. Predprinimatelskoe pravo. − M., 2002. − S. 572.
4. Telyukina M.V. Kommentariy k Federalnomu zakonu «O nesostoyatelnosti (bankrotstve)» / Otv. red. A.Yu. Kabalkin. − M., 1998. − S. VII.
5. Hart, O. Different Approaches to Bankruptcy. NBER Working Papers 7921, National Bureau of Economic Research, 2000.
6. Spravka. Vysshiy Arbitrazhnyy sud Rossiyskoy Federatsii [Elektronnyy resurs]. – Rezhim dostupa: http://arbitr.ru/_upimg/F88887D6B084544B32709D2BF4BE093F_rassm_del_o_bankrotctve.pdf.
7. Spravka. Vysshiy Arbitrazhnyy sud Rossiyskoy Federatsii [Elektronnyy resurs]. – − Rezhim dostupa: http://arbitr.ru/_upimg/5B42DF668B5CAF8BD0026BF9B27E5BD7_14.pdf.