Поняття та ознаки банкрутства суб’єктів підприємницької діяльності / Concepts and Features of Bankruptcy of Business Entities
Journal Title: Журнал східноєвропейського права - Year 2018, Vol 47, Issue
Abstract
The article is devoted to legal analysis of problem issues of legal regulation of the bankruptcy institute (insolvency) of business entities in Ukraine. The author notes that bankruptcy, on the one hand, is due to the elimination of the failure of the non-profit enterprises, and on the other hand, it is a source for the development of the eco-system, and thus contributes to the reduction of the number of intrinsic and fictitious bankruptcies. In addition, it is noted that the regulation of the law of the relationship of insolvency (bankruptcy), is a prerequisite for the functioning of market relations. The article examined the norms of the current legislation, scientific works of lawyers, in particular scientific articles, dissertations, monographies, abstracts, textbooks and other types of scientific developments. Within the limits of historical excursion the process of formation of the institute of bankruptcy is analyzed. It is noted that the concept of ‘bankruptcy’ has appeared for a long time and today is an integral part of social relations. Over time, the transformation of the institution of bankruptcy and more and more accepted norms, aimed not so much at liquidation of the debtor, but at his financial recovery. Different definitions of bankruptcy concept are considered in this paper. It is concluded that the concept of ’bankruptcy’ is multifaceted and ambiguous. It is emphasized that the diversity of views of scholars is due to the influence of factors of both external and internal nature, and the presence of different interpretations of bankruptcy reflects the degree of influence of a factor. The article also examines the features of the bankruptcy institute. According to the results of the study, it was concluded that, in particular, bankruptcy is the inability of the subject of entrepreneurial activity to fulfill its obligations to other economic entities as determined by the court in accordance with the norms of the current legislation.
Authors and Affiliations
Alla Shpomer, Anna Shpak
Keywords
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- EP ID EP624391
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