SOCIAL, LEGAL AND ECONOMIC ASPECTS OF THE CRIMINALIZATION OF MALICIOUS EVASION OF CREDITS DEBT PAY- MENT (article 177 Criminal Code of the Russian Federation)

The article discusses the issue of the validity of the criminalization of evasion from repayment of accounts payable, provided for in article 177 of the Criminal Code of the Russian Federation. Noting that the question of the expediency of criminalizing acts in the sphere of economic activity is one of the most debatable in modern criminal law in Russia, the authors cite different views of scientists and practitioners. The problem of applying article 177 of the Criminal Code of the Russian Federation is identified due to the absence of the concept of malicious evasion from repayment of accounts payable in the current legislation. The methods of committing this crime are considered. In addition, the data of judicial practice on cases of debt collection on accounts payable are presented. Attention is drawn to the issues of the effectiveness of the norm provided for in article 177 of the Criminal Code of the Russian Federation. The results of the study indicate in favor of leaving malicious evasion from repayment of accounts payable in the criminal law system. The authors come to the conclusion that not only the regulatory framework for countering malicious evasion from repayment of accounts payable needs to be improved, but also law enforcement practice.