THE ECONOMIC NATURE OF THE INCENTIVE REWARD OF THE INSOLVENCY OFFICER AND THE GROUNDS FOR ITS PAYMENT

Abstract

The article deals with the economic and legal features of the payment of incentive reward to insolvency officers in the framework of debtor's bankruptcy cases; the grounds for the payment of subsidiary reward in the context of regulations in the field of bankruptcy and the position of the Federal Tax Service of Russia as an authorized body in bankruptcy cases are disclosed; on the example of bankruptcy practice, the role of the authorized body and insolvency officers in resolving disputes on bringing the persons controlling the debtor to subsidiary liability and paying them incentive reward is shown; the features of the payment of reward in the recovery of subsidiary liability from the persons controlling the debtor in the form of compensation are considered. The research was carried out in order to generalize modern theory and practice in revealing the nature of the bankruptcy reward and the conditions that determine the grounds for paying incentive reward to insolvency officers when bringing the persons controlling the debtor to subsidiary liability, which will improve the efficiency of the implementation of the procedures used in bankruptcy cases, on the basis of modern motivational mechanism.