Collection of tax debts under clause 2 of Article 45 of the Tax Code of the Russian Federation in circumvention of the Bankruptcy Law

Abstract

This article deals with the issues of collecting tax debts under clause 2 of Article 45 of the Tax Code of the Russian Federation in the conditions of applying the procedures provided for by the Bankruptcy Law to the taxpayer. In search of the correct correlation of the general and special law, the paper considers the tools for collecting debts under tax legislation and under bankruptcy legislation. The author examines the limits of the fiscal interest of the state and the guarantee to the participants of the bankruptcy case of the legal insolvency procedure. In addition, the author draws attention to the law enforcement trend of giving priority to budgetary interests in comparison with the institutional interest of creditors of an insolvent debtor to repay claims by bringing controlling persons to subsidiary liability.