OPPORTUNITIES AND LIMITATIONS OF THE ACTIVITIES OF THE AUTHORIZED BODY TO INITIATE THE BANKRUPTCY OF A TAX DEBTOR

Abstract

Purpose of the study. The article examines current trends and current problems of the activities of the Federal Tax Service of Russia in the status of an authorized body to initiate the bankruptcy of a tax debtor in order to recover tax debts. From the standpoint of the synthesis of theoretical approaches and arbitration practice, the prerequisites for initiating a bankruptcy case for a tax debtor have been studied; the research discloses groups of tax debtors to which it is advisable to apply measures to prevent bankruptcy and groups to which such measures are not applicable; the place of the mechanism of bankruptcy of the taxpayer in the general system of settlement of tax debts is shown; the main problems in initiating the bankruptcy of a tax debtor and measures taken by the authorized body to protect the interests of the Russian Federation as a creditor are identified on examples of the analysis of judicial practice in the processes of bankruptcy of legal entities. Conclusions. In the context of the development of forms and methods of pre-trial settlement of tax debts, the bankruptcy mechanism becomes an extreme measure of its settlement, which, in some cases, is an incentive for the tax debtor to move to the settlement agreement process before the introduction of the first bankruptcy procedure, and, in other cases, becomes an impulse for the authorized body to the formation and implementation of a well-thought-out constructive strategy and tactics for the effective implementation of the procedures used in bankruptcy cases of the debtor. The results of this study create the basis for the subsequent improvement of the organizational and economic mechanism of the activities of the authorized body for the protection of state interests in the bankruptcy of debtors.