РОЛЬ УПОЛНОМОЧЕННЫХ ОРГАНОВ В ПРОЦЕДУРЕ БАНКРОТСТВА НЕСОСТОЯТЕЛЬНЫХ ОРГАНИЗАЦИЙ

Abstract

The article analyzes some features of the legal position of the Federal Tax Service of Russia in the bankruptcy procedure of legal entities, which acts as an authorized body to ensure the interests of the Russian Federation as a creditor. As a result of the study, some aspects of the low efficiency of the functioning of the institute of bankruptcy were revealed the functioning of the institute of bankruptcy in the Russian Federation, the priority directions for improving the institute of bankruptcy are substantiated in order to maintain a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will make it possible to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of business entities, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will minimize the number of cases on resolving disagreements between participants in bankruptcy cases in terms of taxation, as well as narrow the “gray” field in the field of bankruptcy of organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.