Автор: Фролов Игорь Валентинович

Статья из тематических разделов:

Author: Igor V. Frolov
STAGES OF EXEMPTION FROM THE PERFORMANCE OF TAX OBLIGATIONS IN THE PROCEDURE OF OUT-OF-COURT CITIZEN BANKRUPTCY

ABSTRACT
The paper analyses the model of exemption of citizens from further performance of their tax obligations based on the results of the procedure of out-of-court citizen bankruptcy within the framework of the Bankruptcy Law, Chapter X, Section 5. The paper has also determined the legal algorithm of the model of tax debt exemption for citizens-debtors.

Ключевые слова: банкротство гражданина, внесудебное банкротство гражданина, налоговые обязательства должника, обязательные платежи, налоговые органы, уполномоченные органы в деле о банкротстве, внесудебное освобождение от налоговых обязательств, потестативные условия.
Keywords: citizen bankruptcy, out-of-court citizen bankruptcy, debtor's tax liabilities, obligatory payments, tax authorities, authorized bodies in bankruptcy cases, out-of-court tax exemption, potestative conditions.