Qualification of Obligatory Payments in Bankruptcy

Student: Sakhapov Damir

Educational Programme: Civil and Criminal Defense Lawyer (Master)

Year of Graduation: 2020

It is difficult to overestimate the importance of tax payments by organizations for which bankruptcy proceedings have been introduced. Tax revenues are the main source of the budget system, so the effectiveness of all financial activities of the state depends on the completeness and timeliness of their collection. The primary role in establishing requirements for the payment of mandatory payments belongs to the Federal Tax Service of Russia. The Federal Tax Service of Russia represents state interests in bankruptcy cases in order to most fully satisfy the requirements of the state. When regulating the procedure for establishing and meeting the requirements for the payment of mandatory payments, it is extremely important not to upset the balance of private and public interests.

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