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Kir'yanova N.N. Income Taxation of a Bankruptcy Trustee: the Problem of Tax Legislation Interpretation

Published in journal "Taxes and Taxation", 2016-11 in rubric "TAXATION OF PHYSICAL PERSONS", pages 896-901.

Resume: The paper deals with the problem of income taxation of a bankruptcy trustee as a subject of professional activity, his right to use the simplified tax system in the process of implementation of the arbitration management. The characteristics of systematic interpretation of norms of tax legislation and insolvency law (for example, rulings of the Supreme Arbitration Court and the Supreme Court of the Russian Federation) have been analysed in this article. At thetheoretical level the legal assessment of the basic legal positions which have been developed in the jurisprudence of the Russian courts on the taxation of income of the arbitration manager is given in the article. The main methods used by the author in this study are the method of systematic interpretation of legal norms and comparison. In her research Kiryanova emphasizes the need toharmonize tax legislation andinsolvency laws regarding the status of a bankruptcy trustee for determination of his tax obligations. Based on the conducted research the author suggests to establish a unified position on the question of taxation of income of the bankruptcy trustee at the theoretical level.

Keywords: systemic interpretation, arbitration control, individual, subject of professional activities, taxation of income, simplified taxation system, special tax regimes, bankruptcy trustee, tax certainty principle, entrepreneurial activity

DOI: 10.7256/1812-8688.2016.11.20870

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