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Criticizing the Concept of 'State as an Involuntary Creditor of an Insolvent Taxpayer'
Izvekov Stanislav Sergeevich

lecturer of the Department of Financial Law at Ural State Law University

620075, Russia, Sverdlovsk Region, Yekaterinburg, Gorky's str., 31, of. 3



Abstract. The article is devoted to the question about whether it is advisable for the legislator to use the concept 'state as an involuntary creditor of an insolvent taxpayer' to improve the taxation regime when a company is bankrupt. Today's economic situation forces the government to undertake measures aimed at finding new sources of budget replenishment from corporate tax revenues when a company faces insolvency or insufficiency of assets. The author of the article analyzes prerequisites for state tax requirements taking a priviliged order in the list of credit requirements as well as studies 'pro and con' arguments. The task set forth by the author of the article is achieved through using methods and techniques of historical and international comparative law as well as systems analysis of the legislation and research literature on the matter published in the foreign states. The article may be of interest not only because it raises questions about bankruptcy but also covers issues of comparative and international law. The article gives a reader an insight into competitive legislation of Britain, British colonies and some other countries. As a result of the research, the author makes thesises that oppose to the introduction of the concept of 'state as an involuntary creditor of an insolvent taxpayer' in the Russian bankruptcy law. The author also makes recommendations on how to improve current bankruptcy law of the Russian Federation and to satisfy financial interests of the state without changing the order of credit requirement fulfilment. 
Keywords: priority of claims, register of creditors, authorized agency, insolvency, bankruptcy, tax, involuntary creditor, taxpayer, liquidation, discharge
DOI: 10.25136/2409-7802.2017.4.21278
Article was received: 01-12-2016

Review date: 06-12-2016

Publish date: 16-01-2018

This article written in Russian. You can find full text of article in Russian here.

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