Identification of crimes in the sphere of bankruptcy by economic-criminalistic mean

From a forensic point of view, both an unlawful reduction of production costs and a targeted withdrawal of funds from profits may ultimately lead to the bankruptcy procedure of an economic entity: in the first case through the exercise of control functions by the state, in the second - on the initiative of the enterprise itself. This article emphasizes the importance of identifying the facts of deliberate bankruptcy in the face of lower inflation, reduced costs due to falsification and reduced product quality, and the use of illegal schemes to withdraw profits from an enterprise using a bankruptcy procedure. The presence of these facts causes serious damage to the interests of the state and normal business turnover.