title: The Conceptual Basis of the Priority of the Authorized Agency Compared to Creditors in Bankruptcy: A Generalization of the International Experience of Regulation of Fiscal Relation in Cases of Bankruptcy of the Taxpayer
metadata.name: dc.contributor.author
metadata.value: Izvekov, Stanislav S.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2019-12-11T12:42:37Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2019-12-11T12:42:37Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2019-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Izvekov, Stanislav S. The Conceptual Basis of the Priority of the Authorized Agency Compared to Creditors in Bankruptcy: A Generalization of the International Experience of Regulation of Fiscal Relation in Cases of Bankruptcy of the Taxpayer. Vestnik of Saint Petersburg University. Law 3: 491–519.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2019.306
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/16801
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The subject of the study is the relation between tax legislation and bankruptcy legislation.
  The selected theme is seen sporadically in the analysis of certain issues in the framework of
  regulating legal relations arising in bankruptcy cases. The object of our study will be the public
  relations arising in the performance of the organization of tax liabilities of the bankrupt at the
  expense of property, including property pledged as collateral. Our objective was to attempt
  to overcome the existing gap in the legal regulation of the status of an authorized body as a
  mortgage lender, filling in the gaps in national law and harmonizing it with the legislation of
  other nations. In addition, the present work highlights the prospects of setting tax issues in
  cross-border bankruptcy cases on the example of the BRICS countries. We formulate the basic
  contradictions in the ratio of priority tax claims in the federal law of BRICS countries, assess
  the situation, direct state involvement in bankruptcy cases in other states, and outline ways
  of overcoming problems. The work used the comparative method in accordance with examples
  of cross-border bankruptcies that the national bankruptcy legislation adopted in BRICS
  countries. A proposal is made for granting the competent authority the same rights of secured
  creditors if the requirements about payment of obligatory payments are secured by a pledge
  of property of the taxpayer. The author also confirmed the divergence of national legislation
  on the ranking of creditors in some of the BRICS countries. In addition, we provide preconditions
  for the participation of the competent authorities of some countries in proceedings
  instituted in the territory of the other BRICS countries. The author made recommendations
  for the improvement of tax legislation and bankruptcy law which will also ensure the fiscal
  interests of the state.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The article was prepared in the framework of the state task of the Ministry of education and science
  of Russia, code of the project: 26.12267.2018/12.1.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 10; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: transboundary insolvency
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: cross-border insolvency
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax issues
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: obligatory payment
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: competition of international claims
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: equality of rights
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: authorized agency
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: the lender
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: the security of property
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: priority of claims
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The Conceptual Basis of the Priority of the Authorized Agency Compared to Creditors in Bankruptcy: A Generalization of the International Experience of Regulation of Fiscal Relation in Cases of Bankruptcy of the Taxpayer
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 491-519.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/16801/1/491-519.pdf
resources.format: Adobe PDF
resources.size: 709,06 kB