THE OBJECT OF INTENTIONAL BANKRUPTCY
The article deals with the generic, specific and direct objects of crimes under Art. 196 of the Criminal code of the Russian Federation «Intentional bankruptcy». The authors analyze different points of view concerning specific and direct objects of such crimes. The article also pays considerable attention to the study of the subject of intentional bankruptcy. It is stated that in some cases as a result of the commission of such crimes, harm may be caused to a person. This raises the question that the identity of the victim is as important as the subject of crimes. In accordance with the current criminal procedure legislation of Russia, the authors give the definition of a victim and conclude that when committing intentional bankruptcy, actions of offenders may cause damage to both legal entities and individuals. The analysis of judicial and investigative practice also demonstrates this fact. On the basis of the conducted research it is concluded that the reference to the victim to whom damage is caused (Art. 196 of the criminal code of the Russian Federation) can positively affect efficiency of application of this regulation.