Abstract
The purpose of this article is to study the features of bringing to account the subjects of offenses for carrying out deliberate bankruptcy proceedings in accordance with the current legislation of the Russian Federation. This article discusses the specific types of liability for deliberate bankruptcy. The author identifies the main problems of bringing to criminal and administrative responsibility. The key factors that impede the widespread use of current Russian legislation in this area are identified. The analysis of the current situation in the area of responsibility for deliberate bankruptcy is given. It has been established that the current legal standards governing liability for deliberate bankruptcy require clarification of some key concepts, a clear distinction between criminal and administrative liability for this act.