ABUSE OF LAW IN BANKRUPTCY OF LEGAL ENTITIES AND CITIZENS: COMPARATIVE ANALYSIS

The article deals with the abuse of law typical for all debtors: the artificial creation of debt, the reduction of the bankruptcy estate by alienating the liquid property of the debtor. Based on the results of the study, the author identifies the features of abuse of law that are characteristic only for the bankruptcy of organizations, in particular, the use of corporate relations, falsification of accounting documents and the features of abuse of law that are identified only in the bankruptcy of citizens - the debtor's investment in expensive residential premises related to the only housing of the debtor.