INITIATION OF BANKRUPTCY PROCEEDINGS BY TAX AUTHORITIES 

Badeeva Elena Aleksandrovna, doctor of technical sciences, professor, sub-department of accounting, taxation and auditing, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: badeeva_elena@mail.ru
Kidryaeva Alsu Islyamdinovna, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: AlsuKidrjeva@yandex.ru 

336.025: 336.225.673: 343.535: 347.736 

10.21685/2227-8486-2020-3-1 

Subject and goals. Bankruptcy, as the debtor's inability to satisfy creditors' claims for obligations, is an element of both modern market relations between economic entities and the economy of any state as a whole. The insolvency of economic entities indicates the manifestation of crisis phenomena in the country's economy and to smooth out the consequences of the economic crisis, it is necessary to improve the procedures and mechanism of bankruptcy at the legislative level. In the Russian Federation, the Federal tax service is the authorized body for bankruptcy cases. The subject of the study is the problematic issues that arise in the process of relations between the state, represented by the authorized (tax) body, and economic entities in the conditions of insolvency of the latter. The purpose of the work is to identify the role of the Federal tax service in bankruptcy cases of business entities in the Russian Federation and develop proposals for amendments to the insolvency law for the purpose of resolving practical disputes.
Methods. In the process of research, methods of generalization, synthesis, logical and statistical analysis were used.
Results and conclusions. The legal status of tax authorities in bankruptcy procedures was studied, and the provisions of foreign bankruptcy legislation were analyzed. Separate questions are devoted to the dynamics of bankruptcy of economic entities. On the example of the Penza region, the control activity of tax authorities in the case and bankruptcy procedures is considered. Based on the results obtained, recommendations are formulated for improving certain provisions of the Russian bankruptcy legislation. 

bankruptcy, insolvency, bankruptcy institution, bankruptcy procedure, competent authorities, tax authorities