REGULATORY AND LEGAL BASIS OF BANKRUPTCY OF THE ENTERPRISE

Анотація

In a market economy, an enterprise is the main link that creates gross domestic product. However, a significant part of enterprises at a certain stage of the production cycle have to solve the issue of financial insolvency. Based on the fact that the number of unprofitable enterprises as a percentage of the total number of enterprises is constantly growing (respectively, losses before tax are growing, which is especially unacceptable in the conditions of the large-scale war that Russia is waging against Ukraine). So, for the economy of Ukraine, the issue of forming an effective system of monitoring and state regulation of bankrupt enterprises is now very relevant. Thus, given the introduction of the inter-branch principle of inadmissibility of abuse of procedural rights in the Code of Civil Procedure of Ukraine, the lack of scientific works and practice of bringing to justice for abuse of rights in bankruptcy cases, further development of this topic is a promising scientific direction. The legal literature has made valid proposals for solving problems related to improving the legal procedure for bringing to justice for abuse of rights in bankruptcy cases. Further development of this topic is a promising scientific direction. Depending on the severity of the abuse of procedural rights committed by the participants in the bankruptcy case, it is necessary to distinguish between abuses of rights that did not cause serious consequences and those that did cause serious consequences.