АНАЛИЗ ДЕЙСТВУЮЩЕГО ОРГАНИЗАЦИОННОГО МЕХАНИЗМА ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ ПРОЦЕССОВ БАНКРОТСТВА ЮРИДИЧЕСКИХ ЛИЦ

Abstract

As a result of dynamic significant changes in many areas of bankruptcy law over the past three decades and the reform of the state organizational structure of the executive power system in the Russian Federation in recent years, the links between the elements of the system of state regulation of the domestic institution of bankruptcy of the economy have changed. The purpose of the research is to systematize and obtain updated knowledge regarding the functioning of the organizational mechanism of state regulation of the institution of bankruptcy of legal entities (except for financial organizations). As a result of the analysis, on the basis of an integrated approach, the main problems and debatable issues in the formation of the modern structure of the state regulation bodies of the bankruptcy processes of legal entities that perform the functions of solving various multi-level state tasks in the field of insolvency relations and making government decisions that ensure the stability of the economy based on achieving balance of the interests of participants in insolvency relations are identified; the content of the managerial impact of each regulatory entity is disclosed on the basis of statistical data and analysis of bankruptcy practice; attention is focused on the activities of the authorized branch represented by Federal Tax Service of Russia to support bankruptcy procedures and intensify conciliation procedures in order to prevent taxpayer insolvency; the need to improve interdepartmental interaction is justified; the main problems and debatable issues in the formation of the organizational mechanism of state regulation of the processes of bankruptcy of legal entities are indicated; the need to improve interagency cooperation to prevent bankruptcy and when considering bankruptcy cases, including by using the possibilities of digitalization of the economy based on domestic equipment, digital platforms, systems and software that are resistant to external influences, etc. is justified.