Economic and Legal Aspects of the Tax Administration of Procedures of Bankruptcy

The article is devoted to the economic and legal aspects of tax administration of procedures of bankruptcy. It is proved that all factors of tax administration of procedures of bankruptcy form such an environment, indifferent to the establishment of value-added tax. It has been determined that the tax consequences of bankruptcy of organizations can be effective in the coordination of purposes, legal means of tax and entrepreneurial policy. It has been established that the priority of special legislation over general tax legislation does not exclude the need to synchronize the improvement of legislation. In the process of research, such aspects as the need to develop a general policy of financial recovery of enterprises, conciliation procedures, and responsible selection of arbitration managers have been clarified. It has been determined that this is an intersectoral problem. Therefore, only at the junction of civil, administrative, financial and criminal law, it is possible to discuss the complex of legal means of realization of the tax component of procedures of external management and bankruptcy management.