Inclusion in the register of creditors’ claims of the tax authority

This scientific article examines the theoretical foundations, determines the practical significance of the legal regulation of tax activities, highlights some methodological issues in the framework of bankruptcy proceedings. The relevance of the research topic is determined by the need to optimize the institution of insolvency (bankruptcy) a posteriori, as well as the provision that bankruptcy court procedures are carried out taking into account aspects of the impact on the sphere through legal regulation of tax activities. Currently, the prevailing market conditions indicate that this institution in this area has a significant impact on bankruptcy proceedings in general. In this regard, it is important to establish a clear interpretation of regulations that include provisions on the conditions for regulating tax activities in their structure. Within the framework of this scientific work, the authors of the study analyze the legal regulation of tax activities, as well as determine some issues of the bankruptcy procedure by the bankruptcy trustee, compare the theoretical and practical sides of the issues raised and offer solutions to the highlighted problems.