ИНСТРУМЕНТЫ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В ПРОЦЕДУРЕ БАНКРОТСТВА НЕСОСТОЯТЕЛЬНЫХ ОРГАНИЗАЦИЙ

Abstract

The article analyzes the current tools of tax administration in the bankruptcy procedure of insolvent organizations to ensure bankruptcy procedures, as well as the results of the work of the Federal Tax Service of Russia to ensure bankruptcy procedures for 2022-2023. As a result of the study, some aspects of the low efficiency of the functioning of the bankruptcy institution in the Russian Federation were identified, new tools were proposed to improve the tax administration of bankruptcy procedures for insolvent organizations in order to form a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will allow to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of insolvent organizations, 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 reduce the working time of tax officials, minimize paper document flow between participants in the bankruptcy procedure, and narrow the “gray” field in the field of bankruptcy of insolvent organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.