Place and Role of Structural Divisions of the Federal Tax Service of Russia in Ensuring Bankruptcy Procedures

Effective administration of tax debt and timely provision of bankruptcy procedures by tax authorities have a beneficial effect on the country's economy. The successful development of the state and the financing of budgetary organizations, social benefits, etc. depend on the fullness of the budget. Tax debt administration helps to regulate the tax burden, tax collection and provide control over the activities of taxpayers in case of insolvency. In the implementation of the functions of tax administration, problems and shortcomings are revealed that serve as circumstances for making changes to the organizational structure of management in the tax authorities. This article is aimed at studying and analyzing the practice of providing bankruptcy procedures by tax authorities. The relevance is due to the high level of development of tax relations between the state and taxpayers, which is clearly presented in the statistical information in this article.

tax authorities, Federal Tax Service of Russia, bankruptcy, tax debt