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The Correspondence Between Penalty Fee Based on the Tax Law and 'Moratorium Percents' Based on the Bankruptcy Law
Izvekov Stanislav Sergeevich

PhD in Law

lecturer of the Department of Financial Law at Ural State Law University

620000, Russia, Sverdlovskaya oblast', g. Ekaterinburg, ul. Komsomol'skaya, 21

ss.izvekov@gmail.com
Другие публикации этого автора
 

 

Abstract.

Legal regulation of Russian enterprises' bankruptcy attracts attenion of many researchers, however, they mostly focus on theoretical and practical issues that may arise in the process of applying bankruptcy procedures set forth by the law and quite rarely discuss such questions as the bankruptcy tax regime. The correspondence between tax and levy laws and bankruptcy laws have never been a matter of complete research before even though certain aspects have been analyzed in some researches. The present research is based on the method of comparative law. In his research Izvekov describes contradictions of the bankruptcy laws and tax and levies laws anduses such methods as legal modelling to solve the problem. The author has developed theoretical and practical recommendations on how to achieve the aforesaid objecttive in the spheres of tax legislation and bankruptcy legislation. The research results can be used by authorized authorities and arbitration courts as mechanisms of performing tax obligations modified according to the order set forth by the Bankruptcy Law. The researcher also makes recommendations on how to improve the provisions of the tax law and bankruptcy law that provide for the fiscal interest of the state. 

Keywords: bankruptcy law, settlement agreement, insolvency, bankruptcy, liquidated damages, moratorium, penalty fee, tax, obligatory payment, legal source

DOI:

10.25136/2409-7802.2018.1.21493

Article was received:

20-12-2016


Review date:

25-12-2016


Publish date:

21-03-2018


This article written in Russian. You can find full text of article in Russian here .

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