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Economic Analysis: Theory and Practice
 

Interaction of bodies of financial control at the recognition of the debtor the bankrupt

Vol. 9, Iss. 27, SEPTEMBER 2010

Available online: 9 September 2010

Subject Heading: Bankruptcy

JEL Classification: 

Bezborodova T.I. candidate of economic sciences, associate professor of department of accounting and analysis of business of the All-Russian Correspondence Financial and Economic Institute (VZFEI) (branch in Penza)
bezborodovati@mail.ru

Referring to expert appraisal, the Audit Chamber of the Russian Federation informs that in Russia is annually formed an order of 150-200 thousand organizations-absent of debtors, and about 80 % from them are in arrears less than 10 thousand rubles while costs on their liquidation by judicial means average 15 thousand rubles. Creation of constantly active working groups at interaction of customs office and management of a federal internal revenue service in territory of the Russian Federation will allow to co-ordinate their actions on realization of procedures of bankruptcy of debtors, and will probably break process of occurrence of absent debtors.

Keywords: bankruptcy, the authorized bodies, taxes, customs payments, deductions in the state social off-budget funds, debtors

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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