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

References:
Institut bankrotstva: stanovlenie, problemy, napravleniya reformirovaniya Gontmakher A.E., Kuzyk M.G., Mezheraups I.V., Sveyn Kh., Simachev Yu.V., Shmeleva N.A., Entov R. Konsortsium po vopr. priklad. ekon. issled. (CEPRA), Kanad. agentstvo po mezhdunar. razvitiyu (i dr.) pod red. Radygina A. D. M., 2005. 432 s.
Igolkina K.N. Vzyskanie ispolnitel'skogo sbora: diss. kand.yurid.nauk: 12.00.14. M., 2013. S. 167.
Zaklyuchenie Pravovogo upravleniya Apparata GD FS RF ot 18.02.2002 № 2.2-1/5059 «Po proektu Federal'nogo zakona № 165603-3 «O nesostoyatel'nosti (bankrotstve)» i po proektu sootvetstvuyushchego postanovleniya Gosudarstvennoy Dumy» // SPS «Konsul'tant Plyus».
Zaklyuchenie Komiteta po sobstvennosti ot 14.02.2002 № 3.9-12.12 «Na proekt Federal'nogo zakona № 165603-3 «O nesostoyatel'nosti (bankrotstve)» // SPS «Konsul'tant Plyus».
Goncharov M.V. Ugolovnaya otvetstvennost' za prichinenie imushchestvennogo ushcherba putem obmana v sfere nalogooblozheniya: diss. kand.yurid.nauk. 12.00.08. Tambov., 2010. 223 s.
Vitryanskiy V.V. Novoe v

Abstract: The object of the research article is the legal regulation of social relations arising under new conditions in the production and consumption of phonographic products. The subject of the research is the analysis of problems related to legal regulation of the recording field under the global crisis. The aim of the article is to develop strategic perspectives of legal support for various actors of the music industry, to propose and substantiate a number of managerial and legal recommendations in the field of crisis management of the music industry. The author examines the content of the examples of the legal practice in music business. The logical and theoretical justification of the recording industry modernization doctrine is based on the methodological basis of the survey representing a comparative, dialectical systems, structural and functional analysis, descriptive methods, and methods of forecasting and prospective analysis. As a result of the research the author emphasizes the need to create predictive models of the new music recording industry which could meaningfully display conditions of conflict-free interaction between music creators, producers of phonographic products and audio product consumers. The special contribution of the author to the research topic is his proposal to resolve the «conflict of interests» often occurring in the music business  which requires special legal knowledge and professional skills. The novelty of the research is caused by the fact that the author justifies the introduction and consolidation of updated models of creation and use of rock music (outsourcing, сrowdfunding and others), formed on the basis of new legal regulations that have received regulatory consolidation in the form of relevant international instruments as well as the modernization of the proposals of the legal (attorney) support of various actors of the music industry.

Keywords: downloading, legal regulation, legal support, rock business, author, right to the phonogram, musical composition, music lawyer/attorney, rock music, recording industry

References:
Pozdnyakova E.A. Avtorskoe pravo : uchebnik i praktikum dlya akademicheskogo bakalavrata / E.A. Pozdnyakova. M. : Yurayt, 2015. 230 s.
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Zenin I.A. Pravo intellektual'noy sobstvennosti : uchebnik dlya akademicheskogo bakalavrata / I.A. Zenin ; Moskovskiy gosudarstvennyy universitet im. M.V. Lomonova. 9-e izd., pererab. i dopoln. M. : Yurayt, 2015. 620 s.
Pravo intellektual'noy sobstvennosti : uchebnik / [ I.A. Bliznets, E. P. Gavrilov, O.V. Dobrynin, V.E. Kitayskiy i dr. ; pod red. d.yu.n., prof. I.A. Bliznetsa]. M. : Prospekt, 2010. 960 s.
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Matveev A.G. Intellektual'nye prava na proizvedeniya nauki, literatu