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Taxes and Taxation
Reference:
Izvekov S.S.
Obligatory Payment and Other Untypital Claims of an Authorized Authority in Bunkruptcy Proceedings
// Taxes and Taxation.
2016. ¹ 10.
P. 779-792.
URL: https://en.nbpublish.com/library_read_article.php?id=68275
Izvekov S.S. Obligatory Payment and Other Untypital Claims of an Authorized Authority in Bunkruptcy ProceedingsAbstract: According to the author of the article, the concept of 'obligatory payment' set forth by Article 2 of the Bankruptcy Law cannot be considered as complete and covering all kinds of public claims that may arise in the process of bankruptcy proceedings. In theory and practice the term is widely interpreted as other obligatory payments such as execution fee, pollution fee and customs duty. However, it is impossible to fully study the category of obligatory payment without considering an authorized authority having exclusive competence to impose obligatory payment requests in bankruptcy proceedings. Yet, such authorized authority usually imposes not only obligatory payments but also other public claims (for example, debt recovery under the government contract). For this reason, it is necessary to define borders between obligatory payments and other public claims. The research is based on the methods of induction, deduction as well as methods of historical and comparative (including international) law. In his research Izvekov describes contradictions in legal and judicial practice of interpretation the term 'obligatory payment' and competences of an authorized authority in bankruptcy proceedings. Special attention is paid to improving the mechanism of collecting debts under public claims in bankruptcy proceedings. The author also analyzes foreign publications and articles on the matter and makes his own suggestions on how to develop the institution of tax lien in order to ensure the compliance with the requirements imposed by such an authorized authority in the Russian Federation. The author of the article also provides theoretical and practical recommendations on how to solve relevant issues in the spheres of tax legislation and bankruptcy legislation. Keywords: lien, performing collection, public requirements, priority of claims, obligatory payment, bankruptcy, insolvency, authorized authority, tax issues, tax authority
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