Legal regulation of taxation in the bankruptcy procedure of companies

The master's research is devoted to the analysis of legal aspects of taxation in insolvency, establishing the priority of tax claims over other creditors; mechanisms for protecting the rights and interests of the tax authority and counteracting tax evasion, as well as the problem of paying property taxes on the sale of the debtor's property. Over the last year the Constitutional Court of the Russian Federation has twice considered the issues of payment of property taxes upon realization of bankruptcy property. The Supreme Court of the Russian Federation has repeatedly expressed its position on the procedure for repayment of tax authorities' claims in insolvency proceedings. The Ministry of Economic Development prepared a draft law, which caused a strong reaction of both the Supreme Court of the Russian Federation and the entire legal community. However, despite the efforts of the legislator, the conflict in the application of the norms of bankruptcy and tax legislation has not been completely eliminated, which indicates the relevance of the research topic and the need to improve legal regulation on the share of repayment of claims of other creditors. The object of the study is social relations between the organization - taxpayer, the state represented by the authorized (tax) authority and other participants of the bankruptcy case. The subject of the study is the norms of Russian tax and bankruptcy legislation, judicial acts of arbitration courts, the Supreme and Constitutional Court of the Russian Federation, provisions of draft federal laws and explanatory notes to them, as well as international experience in resolving tax disputes in bankruptcy cases The methodological basis of the research consists of both general scientific methods - analysis, synthesis, deduction, comparative, and private-scientific legal methods: normative-logical, comparative-legal, formal-legal, historical-legal and others. The purpose of the work is to form a general concept of the development of the legal regulation of the execution of tax obligations in the bankruptcy of the taxpayer and the development of a set of proposals to improve the legislation on taxes and fees in the conditions of insolvency of organizations - taxpayers. The goal is achieved by solving the following tasks: a comprehensive analysis of legal norms and judicial practice, international experience, identifying the peculiarities of legal regulation of tax liability in the conditions of taxpayer insolvency, establishment and satisfaction of creditors' claims, identifying legal problems associated with the payment of property taxes in the sale of property of a bankrupt taxpayer. Scientific novelty of the research is conditioned by the complex comparative-legal analysis of taxation regulation in conditions of insolvency in Russia and foreign jurisdictions, research of problem aspects of property taxes payment at sale of property of the taxpayer-bankrupt, and also preparation of recommendations for improvement of legal mechanisms of protection of financial interests of the state at bankruptcy of taxpayers and simultaneous maintenance of balance between creditors by means of acceptance of the relevant legislation. Based on the results of the research, the author concludes that income from the sale of property in bankruptcy proceedings does not meet the criteria of taxation, since such activities are not aimed at profit-making, but at settlements with creditors. The author comes to the conclusion about the inconsistency of income from the sale of property in bankruptcy proceedings with the criteria of taxation, since such activity is not pursued not to make profit, but to make settlements with creditors, in connection with which it is proposed to exempt income from the sale of bankruptcy property for further settlements with creditors, from taxation. The structure of the work is determined by the purpose and objectives of the study and consists of an introduction, three chapters consisting of seven paragraphs, as well as the conclusion, a list of sources used and one annex in the form of a draft federal law.