TAX DEBT PROBLEMS IN BANKRUPTCY
In the Russian Federation, as well as in any developed country, in the conditions of market economy, not all organizations can conform to the requirements created in the market. The institute of bankruptcy is an integral part of market economy. It represents the inevitable and objectively caused res...
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| Format: | Article |
| Language: | English |
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Kemerovo State University
2015-11-01
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| Series: | Вестник Кемеровского государственного университета |
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| Online Access: | https://vestnik.kemsu.ru/jour/article/view/314 |
| Summary: | In the Russian Federation, as well as in any developed country, in the conditions of market economy, not all organizations can conform to the requirements created in the market. The institute of bankruptcy is an integral part of market economy. It represents the inevitable and objectively caused result of functioning of the market relations. The paper discusses the problem of repaying tax arrears in bankruptcy. The author analyzes the sequence of payments made to meet current proposals to change the priority of tax payments. This will help to replenish the State budget. |
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| ISSN: | 2078-8975 2078-8983 |