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Taxes and Taxation
Reference:
Izvekov S.S.
Requirements of the Russian Federation to Make Obligatory Payments Secured by the Pledge of Debtor's Assets in Bankruptcy Procedures
// Taxes and Taxation.
2016. ¹ 12.
P. 939-948.
URL: https://en.nbpublish.com/library_read_article.php?id=68420
Izvekov S.S. Requirements of the Russian Federation to Make Obligatory Payments Secured by the Pledge of Debtor's Assets in Bankruptcy ProceduresAbstract: The subject of the research is the problems of regulating legal relations arising in the process of performing tax obligations in relation to bankruptcy procesures on the account of debtor's pledged assets (Article 73 of the Tax Code of the Russian Federation). The author of the article analyzes how the legal concept of pledged property being used as a way of performing tax obligations has been developing through time as well as how this instrument is used in other states and countries. The rationale of the research is caused by the need to overcome the formal inequality of rights executed by authorised bodies and unsecured creditors when a tax authority is entitled to apply requirements based on the debtor's pledged assets. The research is based on the methods of historical and international comparative law. In order to solve the proposed issue, the author has used the methods of legal modeling. As a result of a detailed analysis, the author defines positive factors of such requirements to make obligatory payments secured by the pledge of debtor's assets including equal rights of creditors and a better protection of public interests, and negative factors including omission of financial fulfilment of tax obligations when a pledge lender seizesassets. As a result of his research, Izvekov provides authorities and arbitration courts with the mechanisms to fulfil tax obligations secured by the pledge in case of bankruptcy procedures. The author also makes recommendations on how to improve applicable legislation ensuring the fiscal interest of the government. Keywords: priority of claims, tax, competent authority, pledge lender, subject of pledge, bankruptcy, insolvency, tax liabilities, tax issues, obligatory payment
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