Analysis of crimes committed in the liquidation of a legal entity

Introduction: the article deals with specific criminal law issues related to crimes committed during the liquidation of legal entities. Materials and Methods: in writing the article, sociological and comparative legal research methods are used. The current state of scientific thought in the studied area is analyzed. Result: Current issues of law enforcement practice are highlighted; the criminal classification of crimes stipulated by the norms of Art. 195 of the Criminal Code, Art. 196 of the Criminal Code and Art. 197 of the Criminal Code is carried out; existing contradictions pointing to the lack of performance of individual legal norms requiring correction are studied; the use of mechanisms for applying the norms of law to the category of crimes is analyzed; comparison of a number of qualifying signs of criminal bankruptcies in the case of liquidations of legal entities with other norms of criminal law is made. Summary and Conclusion: the analysis of the crimes committed during the liquidation of legal entities made it possible to develop the idea of their effectiveness and shortcomings of law enforcement.