ON THE CONCEPT OF THE UNDERSTANDING OF THE PERSONS CONTROLLING THE DEBTOR AND THE CHARACTERISTICS OF CRITERIA OF CONSCIENTIOUSNESS AND RATIONALITY IN THEIR ACTIONS

Purpose. The relevance of the work is determined by examine the concept of controlling debtors, as well as the main changes to which this concept has been subjected; and consideration of various scientific approaches to characterizing the criteria of conscientiousness and rationality in the actions of persons controlling the debtor. Design/methodology/approach. Prospects for the further development of the study are the possibility of taking into account the peculiarities of the legal status of the persons controlling the debtor and the degree of their influence on the debtor’s decisions. Findings. The authors in this paper investigated the concept of controlling the debtor, as well as examined such criteria in their activities as conscientiousness and rationality. Originality/value. In this paper, for the first time, the original concepts of conscientiousness and rationality of actions of persons controlling the debtor and the degree of influence on the debtor’s decision-making of persons with 10% in the capital of a legal entity are examined.

несостоятельность (банкротство), субсидиарная ответственность, контролирующее должника лицо, добросовестность, разумность