DELIBERATE BANKRUPTCY OF THE ENTERPRISES AS FACTOR OF DECREASE IN THE TAX INCOME OF THE BUDGET
- Authors: Prosuzhikh М.A.1
-
Affiliations:
- Syktyvkar state university of Pitirim Sorokin
- Issue: Vol 2, No 2 (2015)
- Section: Articles
- URL: https://journals.rudn.ru/in-econ/article/view/49777
- ID: 49777
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
- Chuzhmarova, S.I. Development of the Concept of State Tax Management at the Regional Level // Corporate Governance and Innovative Development of the Northern Economy: Bulletin of the Research Center for Corporate Law, Management, and Venture Investments of Syktyvkar State University. Syktyvkar. - Syktyvkar State University. - 2012. - No. 4. - 85 p.
- Chuzhmarova, S.I. Theoretical Approaches to the Economic Content of State Tax Management // Corporate Governance and Innovative Development of the Northern Economy: Bulletin of the Research Center for Corporate Law, Management, and Venture Investments of Syktyvkar State University. Syktyvkar. - Syktyvkar State University. - 2013. - No. 1. - 92 p.
- Federal Law of October 26, 2002, No. 127-FZ "On Insolvency (Bankruptcy)" // Collected Legislation of the Russian Federation. 2002. - No. 43. - Art. 4190.
- Unified Federal Register of Bankruptcy Information [Electronic resource]. URL: http://bankrot.fedresurs.ru (accessed: August 20, 2015).
- Dotsenko, M. Bankruptcy Ideology: Digest of News on Bankruptcy Legal Regulation. - 2015. - No. 5. [Electronic resource]. URL: www.mlogos.ru/img/file/713783_daijest_novostei_po_bankrotstvu.pdf (accessed: August 20, 2015).
- Official website of the Syktyvkar City Administration [Electronic resource]. URL: http://сыктывкар.рф/content/view/55/75/ (accessed on August 20, 2015).
- Federal Tax Service [Electronic resource]. URL: www.nalog.ru/rn11/taxation/debt_bankruptcy/bankruptcy/ (accessed on August 20, 2015).
- Federal Tax Service of Russia for the Komi Republic [Electronic resource]. URL: www.nalog.ru/rn11/news/activities_fts/5603900/ (accessed on August 20, 2015).
Supplementary files
