Discharge of obligation by an insolvent taxpayer on recovery of the amount of value-added tax in the context of ensuring public financial and economic interests

Nadezda Nikolaevna Kiryanova
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Abstract

This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties.
无偿债能力的纳税人在确保公共财政和经济利益的情况下,为收回增值税而履行义务
本文从保障公共财政和经济利益的角度出发,探讨资不抵债纳税人的增值税追缴问题。结合已有的执法实践和理论观点,对破产程序中纳税人变卖财产是否有义务追缴增值税的问题进行了分析。本研究的主题是规范破产纳税人在破产程序中出售财产收回增值税的义务的税法规范。对无偿债能力纳税人的这种义务,必须考虑到确保债务人债权人的财政和经济利益以及公共财政和经济利益的必要性。笔者确定并论证了将财政利益与债务人债权人的财政经济利益、公共财政经济利益进行比较的必要性,以及在执行税法规范对资不抵债纳税人履行纳税义务的背景下进行比较的必要性。由此可见,资不抵债纳税人的增值税追缴义务对债务人债权人的财务经济利益有重大影响。在此基础上,笔者提出了在立法层面上的立场,即按照既定程序被宣告破产的纳税人不承担增值税的追缴义务,或者在利害关系人提出异议的情况下降低增值税的优先缴纳权。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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