Tax aspects of bankruptcy

The article discusses one of the problematic aspects of the bankruptcy procedure - the order of payment of current tax payments in bankruptcy proceedings. The authors confirm with examples from judicial practice the diametrically opposed positions of the tax authorities and participants in the bankruptcy proceedings. They come to the conclusion that the current situation creates significant risks for arbitration managers who are responsible for compliance with the law during bankruptcy. They note that at present there is no strategy that completely eliminates these risks, in order to minimize them, it is necessary to improve the professionalism and qualifications of arbitration managers in the field of taxation.