Abstract: This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties.

Abstract: The paper deals with the problem of income taxation of a bankruptcy trustee as a subject of professional activity, his right to use the simplified tax system in the process of implementation of the arbitration management. The characteristics of systematic interpretation of norms of tax legislation and insolvency law (for example, rulings of the Supreme Arbitration Court and the Supreme Court of the Russian Federation) have been analysed in this article. At the theoretical level the legal assessment of the basic legal positions which have been developed in the jurisprudence of the Russian courts on the taxation of income of the arbitration manager is given in the article. The main methods used by the author in this study are the method of systematic interpretation of legal norms and comparison. In her research Kiryanova emphasizes the need to harmonize tax legislation andinsolvency laws regarding the status of a bankruptcy trustee for determination of his tax obligations. Based on the conducted research the author suggests to establish a unified position on the question of taxation of income of the bankruptcy trustee at the theoretical level.