THE GROUNDS FOR APPLYING THE SIMPLIED TAX SYSTEM BY BANKRUPTCY MANAGERS

The article is dedicated to the issues concerning the fulfilment of bankruptcy manager’s duties to pay personal income tax or to use the simplified tax system. Problems and restrictions of the use of the special tax regime are identified. Moreover, the author investigates the legal status of anti-crisis managers and its relationship with the status of attorneys and notaries. On the one hand, the author highlights the criteria for classifying arbitration control as extra-risk business activities and o ers some ways for improving legal regulation of tax liabilities; on the other hand, he specifies the conditions for filling existing gaps in tax law that will allow to put an end to the question of whether the use of the special tax regime is legal.