Тенденции развития науки и образования Ключевые слова: криминальное банкротство, несостоятельность (банкротство), юридическое лицо, мошенничество в банкротстве, криминальные схемы в банкротстве Abstract The authors of the article offer a comparative analysis of the main qualification criteria for criminal bankruptcy and fraud in Russia and the United States, as a result of which bankruptcy crimes should be differentiated in detail based on the fundamental differences of the objective side. The

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... uthors' proposals are also aimed at expanding the subjects of criminal bankruptcy and designing the norms of the criminal law on criminal bankruptcy as formal