INFLUENCE OF BANKRUPTCY ON FORMATION OF THE TAX INCOME OF THE BUDGET
- Authors: Prosuzhikh М.A.1
-
Affiliations:
- Syktyvkar state university of Pitirim Sorokin
- Issue: Vol 3, No 1 (2016)
- Section: Articles
- URL: https://journals.rudn.ru/in-econ/article/view/49617
- ID: 49617
Cite item
Full Text
Abstract
In article the question of short-reception of means in the budget in connection with bankruptcy of the enterprises is considered. In work the conclusion is drawn on need of fight against the phenomenon of deliberate bankruptcy. Option of fight is creation of the interdepartmental commissions tracing a condition of the market subjects which are directly interacting with public authorities and local governments that will lead to reduction of short-reception of means in the budget, to reduction of bankruptcy of the enterprises in general and impossibility of deliberate bankruptcy.
About the authors
Мarina Aleksandrovna Prosuzhikh
Syktyvkar state university of Pitirim Sorokin
Author for correspondence.
Email: marinaprosujih@mail.ru
Master's student at Pitirim Sorokin Syktyvkar State University
167001, Russia, Syktyvkar, Oktyabrsky prospect, 55References
- On Insolvency (Bankruptcy): Federal Law of October 26, 2002, No. 127-FZ // Collected Legislation of the Russian Federation. 2002. – No. 43. – Art. 4190.
- Chuzhmarova, S.I. Methodology of the Interrelations between Tax Policy and the Regional Component of Tax Policy and Their Impact on the Development of Northern Regions // Regional Economics: Theory and Practice. - 2013. - No. 19 (298). - Pp. 27-37.
- Chuzhmarova, S.I. Practice of Forming Tax Revenues of Consolidated Regional Budgets of Northern Regions // Federalism. - 2013. - No. 1 (69). - Pp. 149-162.
- Information on the execution of the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds as of 01.01.2015 URL: http://www.roskazna.ru/konsolidirovannogo-byudzhetarf/ (accessed on 30.04.2016)
- Report on the accrual and receipt of taxes, fees, and other mandatory payments into the budget system of the Russian Federation URL: https://www.nalog.ru/rn11/related_activities/statistics_and_analytics/forms/ (accessed on 30.04.2016)
- Report on Form 1-NOM // Reports generated by the Federal Tax Service of Russia for a constituent entity of the Russian Federation URL: https://www.nalog.ru/rn11/related_activities/statistics_and_analytics/forms/ (accessed on 30.04.2016)
- Report on Form No. 1-NM//Reports generated by the Federal Tax Service of Russia for the constituent entity of the Russian Federation URL: https://www.nalog.ru/rn11/related_activities/statistics_and_analytics/forms/6040192/ (Accessed on April 30, 2016)
- Office of the Federal Tax Service of Russia for the Komi Republic [Electronic resource] URL: http://www.nalog.ru/rn11/news/activities_fts/5603900/ (Accessed on April 30, 2016).
- Chuzhmarova, S.I. "Contradictions in State Tax Administration" // Corporate Governance and Innovative Development of the Northern Economy: Bulletin of the Research Center for Corporate Law, Management, and Venture Investment of Syktyvkar State University: electronic journal. – Syktyvkar: Syktyvkar State University. - 2014. - No. 2. - URL: http://vestnik-ku.ru/archive.htm
Supplementary files

