Mechanism for administrating large taxpayers which are going through bankruptcy
Journal: Economic Cybernetics. International scientific journal (Vol.64, No. 2)Publication Date: 2010-12-31
Authors : Mishchenko S.G. Karpilyanskaya L.I.;
Page : 41-47
Keywords : Mechanism; administrating; large taxpayers; bankruptcy; legal acts;
Abstract
The paper deals with the problem of mechanism design for administrating large taxpayers which are going through bankruptcy. The legal acts which regulate the tax recovering from bankrupts are analysed, and the mechanism for their administrating, which is based on the legislative requirements and allows to provide the maximum level of payments to the budget is given.
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