The priority directions of work of the Federal tax service on debt settlement and increasing of efficiency of debtor's bankruptcy procedures

In the article there are shown actual issues of work of the Federal Tax Service on debt settlement and increasing of efficiency of debtor’s bankruptcy procedures. The author considers the reasons of increase of position of the Russian Federation in Doing Business – 2013 rating and offers the measures directed on preservation of this trend. The author gives a review of offers of the Federal Tax Service on improvement of bankruptcy legislation. The recommendations of the Federal Tax Service for the improvement of the legislation in order to prevent misconduct in bankruptcy and the use of this institution as a means to avoid making payments to creditors.