Claims of creditors and the authorized body for monetary obligations in bankruptcy cases: problematic aspects of regulation and practice

Akulov A. Y., Ryakhovsky D. I.

In the current economic circumstances of management, when resolving disputes in the framework of bankruptcy cases of legal entities, the task of improving the mechanisms for protecting state interests on the part of the authorized body represented by the Federal Tax Service of Russia become actual, and, on the other hand, the state is obliged to create conditions for ensuring a balance of interests of various subjects. In this regard, works on the study of the economic and legal nature of the monetary claims of various creditors, including the claims of the authorized body, become in demand. The article discusses the features of the formation and the order (procedure) of satisfaction of various monetary claims of creditors; a grouping of creditors' monetary claims was made according to the main classification features that are important for decision-making in the framework of a bankruptcy case and in the implementation of procedures used in bankruptcy cases; the place of claims of the authorized body in the system of monetary claims of creditors and the actual problems of resolving disputes to satisfy them are shown. Based on a generalization of current changes in legal acts and modern judicial practice, trends in resolving disputes on various complex aspects of establishing and satisfying monetary claims of creditors, including the authorized body, are shown. The research was carried out in order to identify the most important problems in the formation, consolidation by category and ranking of creditors' claims, including the claims of the authorized body, in cases of bankruptcy of legal entities and to develop recommendations aimed at improving the quality of the formation of the system of creditors' claims and optimization the procedure for satisfying the creditors` claims, including tax ones.

Keywords:bankruptcy, authorized body, creditors' claims, debtor, taxes.