Taxation in insolvency (bankruptcy) procedures of legal entities
Subject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is du...
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2024-09-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/959 |
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| author | I. A. Tsindeliani T. D. Sadovskaya E. G. Vasilyeva Zh. G. Popkova |
| author_facet | I. A. Tsindeliani T. D. Sadovskaya E. G. Vasilyeva Zh. G. Popkova |
| author_sort | I. A. Tsindeliani |
| collection | DOAJ |
| description | Subject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is due to the presence of problems related to ambiguous issues in taxation in bankruptcy proceedings.The purpose of the study. The article attempts to comprehensively analyze the legal support of the current measures regulating the taxation of bankrupt organizations and individuals, current law enforcement practice, and the legal positions of the country's highest courts.Methodology. The leading research method is a formal legal one.Conclusions. The article reveals and concretizes a number of legal problems. The authors argue their own point of view on the taxation of bankrupt organizations and individuals, taking into account the practice of the highest judicial authorities, which, according to the authors.It is concluded that there are grounds to talk about the formation of such a new legal institution of financial law as "public bankruptcy law". |
| format | Article |
| id | doaj-art-d23e5852cfa64d6fadb3510cbf3355a4 |
| institution | Matheson Library |
| issn | 2542-1514 2658-4050 |
| language | Russian |
| publishDate | 2024-09-01 |
| publisher | Dostoevsky Omsk State University |
| record_format | Article |
| series | Правоприменение |
| spelling | doaj-art-d23e5852cfa64d6fadb3510cbf3355a42025-08-04T10:32:01ZrusDostoevsky Omsk State UniversityПравоприменение2542-15142658-40502024-09-0183728110.52468/2542-1514.2024.8(3).72-81538Taxation in insolvency (bankruptcy) procedures of legal entitiesI. A. Tsindeliani0T. D. Sadovskaya1E. G. Vasilyeva2Zh. G. Popkova3Russian State University of JusticeRussian State University of JusticeNorth Caucasus Branch of the Russian State University of JusticeVolga Branch of the Russian State University of JusticeSubject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is due to the presence of problems related to ambiguous issues in taxation in bankruptcy proceedings.The purpose of the study. The article attempts to comprehensively analyze the legal support of the current measures regulating the taxation of bankrupt organizations and individuals, current law enforcement practice, and the legal positions of the country's highest courts.Methodology. The leading research method is a formal legal one.Conclusions. The article reveals and concretizes a number of legal problems. The authors argue their own point of view on the taxation of bankrupt organizations and individuals, taking into account the practice of the highest judicial authorities, which, according to the authors.It is concluded that there are grounds to talk about the formation of such a new legal institution of financial law as "public bankruptcy law".https://enforcement.omsu.ru/jour/article/view/959tax disputesbankruptcythe order of funds write-offcurrent paymentsregistered tax paymentstaxation |
| spellingShingle | I. A. Tsindeliani T. D. Sadovskaya E. G. Vasilyeva Zh. G. Popkova Taxation in insolvency (bankruptcy) procedures of legal entities Правоприменение tax disputes bankruptcy the order of funds write-off current payments registered tax payments taxation |
| title | Taxation in insolvency (bankruptcy) procedures of legal entities |
| title_full | Taxation in insolvency (bankruptcy) procedures of legal entities |
| title_fullStr | Taxation in insolvency (bankruptcy) procedures of legal entities |
| title_full_unstemmed | Taxation in insolvency (bankruptcy) procedures of legal entities |
| title_short | Taxation in insolvency (bankruptcy) procedures of legal entities |
| title_sort | taxation in insolvency bankruptcy procedures of legal entities |
| topic | tax disputes bankruptcy the order of funds write-off current payments registered tax payments taxation |
| url | https://enforcement.omsu.ru/jour/article/view/959 |
| work_keys_str_mv | AT iatsindeliani taxationininsolvencybankruptcyproceduresoflegalentities AT tdsadovskaya taxationininsolvencybankruptcyproceduresoflegalentities AT egvasilyeva taxationininsolvencybankruptcyproceduresoflegalentities AT zhgpopkova taxationininsolvencybankruptcyproceduresoflegalentities |