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SOURCE:	Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 6. Part 1. P. 133-136.
SCIENTIFIC AREA:	Law Sciences
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LEGAL REGULATION OF CONTROL ACTIVITIES OF FEDERAL TAX SERVICE AUTHORITIES IN CASE OF INSOLVENCY (BANKRUPTCY) OF ORGANIZATIONS

Naumova Evgeniya Valer'evna
Bashkir State University (Branch) in Sterlitamak

Abstract. The article is devoted to the analysis of legal gaps and the collisions of law norms while conducting control activities by the tax authorities of the organizations, which are in the process of the financial rehabilitation of bankruptcy. In particular, the author analyzes the Russian Tax Code norms that regulate the procedure of on-site and cameral inspections in case of the insolvency (bankruptcy) of organizations.

Key words and phrases: банкротство, несостоятельность, налогово-финансовая отчетность, выездные налоговые проверки, камеральные налоговые проверки, мораторий, контроль, bankruptcy, insolvency, tax and fiscal accounting, on-site tax inspections, cameral tax inspections, moratorium, control

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