Termination of legal entities and legal policy: from data analysis to prediction of consequences

Occupation: Professor of the Department of Civil Law of the North-Western Branch of the Russian State University of Justice
Affiliation: Russian State University of Justice
Address: 197046, Russian Federation, St. Petersburg, Alexander Park, 5

Svetlana Bodunkova

Occupation: Judge of the Eighth Arbitration Court of Appeal
Affiliation: Eighth Arbitration Court of Appeal
Address: 644024, Russian Federation, Omsk region, Omsk, st. 10 years of October, 42

Journal name

Journal of Russian Law

Edition

Abstract

Based on data on the termination of legal entities due to voluntary liquidation, bankruptcy and exclusion of organizations from the register by the decision of the registering authorities, as well as an analysis of judicial practice, the significance and difficulties of interpreting information about relevant legal facts within a narrow (industry) approach are demonstrated.

The purpose of the study is to identify patterns observed in the number of terminated legal entities for various reasons, the accounting of which will allow influencing the legal policy in this area. The objectives of the study are: a) identifying the imbalance in the number of legal entities terminated for various reasons, b) describing the range of problems following the identified imbalance, c) establishing the need to take measures aimed at eliminating and mitigating imbalances, as well as determining the categories of such measures, if they are required.

The study was carried out using statistical methods, methods of analysis and synthesis, as well as a systematic method of studying civil legislation.

The analysis of the data characterizing the termination of legal entities allows us to conclude that the Russian practice of excluding organizations from the register by the decision of the registering authority dominates, which indicates the continuing crisis phenomena of the registration system. The dynamics of the termination of legal entities and the proportion of cases of administrative termination of organizations allow us to count on the stabilization of relations in this area without changing the system of grounds for the termination of legal entities. The rules of tax legislation relating to in-house and on-site audits should be supplemented with a provision according to which tax control measures in relation to limited liability companies should be determined taking into account whether or not former members of corporations terminated by decision of the registering authority are members of the companies. Considering that the activities of registration authorities affect the functioning of the judicial system and change the parameters of a number of relations in the field of economics, the use of available statistical accounting tools in the relevant field should be accompanied by a public interdepartmental discussion involving scientific organizations and entrepreneurs.

Keywords

civil law, civil legal personality, insolvency, legal statistics, reorganization, accession, statistical analysis, collective cognition

Received

03.08.2023

Publication date

13.12.2023

Cite

GOST	Boldyrev V., Bodunkova S. Termination of legal entities and legal policy: from data analysis to prediction of consequences // Journal of Russian Law – 2023. – Articles_JRP_2023-2024 [Electronic resource]. URL: https://jrp.jes.su/S160565900026278-9-1 (circulation date: 20.05.2024). DOI: 10.12737/S160565900026278-9
MLA	Boldyrev, Vladimir A, Bodunkova, Svetlana "Termination of legal entities and legal policy: from data analysis to prediction of consequences." Journal of Russian Law 0 (2023) DOI: 10.12737/S160565900026278-9
APA	Boldyrev V., Bodunkova S. (2023). Termination of legal entities and legal policy: from data analysis to prediction of consequences. Journal of Russian Law (0) DOI: 10.12737/S160565900026278-9

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