Levacheva D.А.Department of Federal Tax Service of Russia for the Tula Oblast, Tula, Russian Federation nalog71@yandex.ru ORCID id: not available
Subject The article addresses the regional experience of tax authorities in supporting bankruptcy proceedings. Objectives The purpose of the study is to analyze the main functions of tax authorities related to bankruptcy proceedings support and identify preconditions for their centralization on the basis of regional tax administration. I consider a pilot project implementation for centralization of support functions to bankruptcy proceedings in the Tula Oblast and generalize the results achieved after introduction of a new approach to organization of work. Methods I employ methods of logical, statistical, and comparative analysis. Results The new approach to organization of support to bankruptcy proceedings contributed to a significant (almost threefold) increase in the efficiency of repayment of arrears on mandatory payments, while reducing the number of employees of tax authorities involved in bankruptcy administration by more than thirty percent. Conclusions and Relevance The positive results achieved in the Tula Oblast and in a number of other regions involved in similar pilot projects for centralization of support functions to bankruptcy proceedings served as grounds for the decision of the Federal Tax Service on implementing centralization at the level of tax departments in all subjects of the Russian Federation.
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