Coverage priority of tax service requirements in bankruptcy procedures

The article analyzes the possible consequences and problems associated with the establishment of the requirements of the authorized body in the register of creditors of the debtor in bankruptcy cases as secured by the pledge of property by virtue of the law. The question is raised about the need to ensure tax revenues to the budget and maintain a balance of rights and interests of creditors in bankruptcy cases. The author comes to the conclusion that it is necessary either to settle the issue under consideration by a special legislative norm, or to extend to the tax lien arising on the basis of the law, the approach of the highest judicial body to the pledge arising due to the arrest.