Place and Role of Structural Divisions of the Federal Tax Service of Russia in Ensuring Bankruptcy Procedures
( Pp. 248-252)
More about authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Effective administration of tax debt and timely provision of bankruptcy procedures by tax authorities have a beneficial effect on the country's economy. The successful development of the state and the financing of budgetary organizations, social benefits, etc. depend on the fullness of the budget. Tax debt administration helps to regulate the tax burden, tax collection and provide control over the activities of taxpayers in case of insolvency. In the implementation of the functions of tax administration, problems and shortcomings are revealed that serve as circumstances for making changes to the organizational structure of management in the tax authorities. This article is aimed at studying and analyzing the practice of providing bankruptcy procedures by tax authorities. The relevance is due to the high level of development of tax relations between the state and taxpayers, which is clearly presented in the statistical information in this article.
How to Cite:
Victor V.M., (2022), PLACE AND ROLE OF STRUCTURAL DIVISIONS OF THE FEDERAL TAX SERVICE OF RUSSIA IN ENSURING BANKRUPTCY PROCEDURES. Gaps in Russian Legislation, 5 => 248-252.
Reference list:
Olinichenko K.V., Kuzmicheva I.A. Bankruptcy of enterprises and the system of criteria for their insolvency // International Journal of Applied and Fundamental Research. - 2015. - No. 6-2, p. 318-322.
Moroz V.V. The tax system of the Russian Federation at the present stage of its development // Business in law. Economic and legal journal. - 2013. - No. 6, p. 250-252.
Official site of the Federal Tax Service of the Russian Federation. - http://www.nalog.ru.
Taxes and tax administration: textbook / ed. M.V. Mishustin. - M.: Enlightenment, 2015.
www.consultant.ru Reference legal system Consultant - Plus”.
Moroz V.V. The tax system of the Russian Federation at the present stage of its development // Business in law. Economic and legal journal. - 2013. - No. 6, p. 250-252.
Official site of the Federal Tax Service of the Russian Federation. - http://www.nalog.ru.
Taxes and tax administration: textbook / ed. M.V. Mishustin. - M.: Enlightenment, 2015.
www.consultant.ru Reference legal system Consultant - Plus”.
Keywords:
tax authorities, Federal Tax Service of Russia, bankruptcy, tax debt.
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