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- In the final calculation: every fourth business bankruptcy was initiated by the tax service
In the final calculation: every fourth business bankruptcy was initiated by the tax service
The tax service is increasingly sending companies into bankruptcy itself. During the year, the share of the Federal Tax Service among the initiators of such procedures increased by almost 8 percentage points to 23%, Izvestia found out. The service has stepped up debt collection against the backdrop of a policy aimed at whitewashing the economy, but this trend has proved particularly difficult for businesses: loans are still expensive, demand is weakening, and mandatory payments are rising. As a result, not only companies with questionable schemes can be affected, but also companies that simply run out of safety margin. Whether this is good or bad for the economy is in the Izvestia article.
Who deals with bankruptcies in Russia
In the second quarter of 2026, more than 2,000 bankruptcy procedures were initiated in Russia. Most often, creditors launched cases — they accounted for about 60% of cases, according to the data from the Federal Resource (Izvestia has it). Another 17% of applications were submitted by debtors themselves, and almost a quarter (23%) were submitted by the Federal Tax Service.
The ratio has changed significantly over the year. The share of banks among the initiators decreased by 7.6 percentage points compared to April – June 2025. At the same time, the Federal Tax Service became more active: its share increased from 15 to 23%, according to statistics.
The tax Service has become more likely to apply to arbitration courts with a demand to declare companies insolvent. The number of such applications has more than tripled over the year, from about 2,000 to almost 7,000, the Federal Resource said. But the application does not mean launching the procedure, it requires court approval.
However, the Federal Tax Service cannot begin the process immediately after the appearance of debt. First, the agency identifies the arrears and sends the company a demand for payment. If the money is not received, the service decides to collect the debt — first from the funds in the accounts, and then through the sale of property, explained Daniil Gonenko, associate professor of Economics and Finance of the Public Sector at the Presidential Academy. The tax service can apply to the court only 30 days after the last decision.
As a rule, the Federal Tax Service requires declaring a company insolvent when the debt has already been confirmed, its repayment period has expired, and other recovery methods have not worked, said Freedom Global analyst Vladimir Chernov. According to him, the procedure is possible with a debt of 2 million or more and a delay of more than three months. Penalties and fines are not taken into account when calculating this amount.
However, reaching the set threshold does not mean that the tax service will automatically file an application. According to Vladimir Chernov, the service also checks whether the company has property, whether it is possible to return money without insolvency proceedings, whether there are other creditors and whether the debtor has tried to withdraw assets.
The press service of the Federal Tax Service told Izvestia that they are actively using rehabilitation mechanisms. Since the beginning of the year, after the tax filed for bankruptcy in the framework of conciliation procedures, it has been possible to settle debts of more than 58 billion rubles, which is 43% more than in the same period of 2025. In addition, due to the threat of bankruptcy, 315 restructurings were carried out for 56.5 billion rubles (7% more than that year). At the same time, as of July 1, the number of bankrupt companies in bankruptcy proceedings in cases involving the Federal Tax Service decreased by 877 over the year, the tax service added.
Why has the tax service become more likely to initiate bankruptcies
The Federal Tax Service has become more likely to initiate bankruptcies due to the deterioration of the business situation, according to economist Olga Gogaladze. According to Rosstat, in the first quarter of 2026, the total profit of companies fell by more than a quarter to 5.2 trillion.
The expert cited the high key rate of 14.25% as one of the reasons. Loans remained expensive, so it was more difficult for organizations to pay off loans.
In addition, the tax burden has increased since 2026 - the base VAT has been increased to 22%. The income threshold for exemption from payment for small businesses on the simplified tax system was also lowered. As a result, the number of tax payers has increased.
By April, the debt owed by citizens and businesses to the tax service reached a record 4 trillion. This is about a third more than a year earlier, Izvestia wrote.
The statistics were also affected by the new rules. Since May, the procedure for recognizing tax debts as uncollectible has changed, said Andrei Safonov, a trial lawyer at BBNP law firm. According to him, the debt can now be written off only after the liquidation or bankruptcy of the company. Therefore, the Federal Tax Service more often launches such procedures in relation to already defunct enterprises with accumulated debts.
At the same time, the authorities, against the background of a course towards whitewashing the economy, have intensified the fight against tax evasion and business fragmentation, recalled Vladimir Chernov from Freedom Global. And although there are fewer on-site inspections, the control is now more precise and effective, said Daniil Gonenko from the Presidential Academy.
The practice of disputes between business and the tax service has also changed, said Alexey Krylov, expert of the CCI Council on financial market and investments, tax consultant. Previously, companies were more likely to discuss the amount of additional payments with the Federal Tax Service. For example, the agency asked for 100 million, but the business agreed to pay only 60 million, which it considered justified. Now the tax service more often requires repayment of the entire amount claimed, Alexey Krylov noted. At the same time, the company does not always have the money to immediately pay large additional charges.
What is the risk of the FTS's close attention to debtors?
Bankruptcies cannot be unequivocally called either beneficial or harmful to the economy. On the one hand, they clear the market of unscrupulous players, said Daniil Gonenko from the Presidential Academy. Companies that do not pay taxes or use illegal schemes gain an advantage over transparent businesses. Their departure makes the competition more honest.
However, it is not always possible to repay debts through bankruptcy. Besides, closing one company doesn't always solve the problem. Sometimes, instead of a liquidated legal entity, a new one appears, but the previous scheme of work remains, he added.
At the same time, it is becoming increasingly difficult for businesses to operate. Companies have to spend more on taxes, salaries, fuel and reporting, as well as more often confirm their operations to regulatory authorities, said Vladimir Chernov from Freedom Global.
In such conditions, enterprises primarily reduce development costs, the analyst emphasized. They postpone investments, refuse to expand production and hire employees. Small businesses can raise prices, go into the shadows, or close down. Large companies are more stable, so markets may expand and competition may weaken, the expert believes.
The signs of a slowdown in the economy are already noticeable. According to the Ministry of Economic Development, in May, GDP grew by only 0.3% year-on-year, while industrial production decreased by 0.7%. Moderate cooling helps to contain inflation. However, too much pressure on businesses can lead to a drop in investments, new bankruptcies and a reduction in tax revenues, experts interviewed by Izvestia believe. In their opinion, the risks are not related to one specific measure, but to their combination against the background of expensive loans and increased control.
Against this background, the authorities are trying to save companies more often, rather than bring them to closure. So, on July 8, the State Duma adopted amendments to the bankruptcy law in the third reading. They are introducing mechanisms for pre—bankruptcy rehabilitation - financial recovery — and debt restructuring. These measures should help companies to restore their solvency even before the procedure begins.
As a result, the increase in the number of bankruptcies shows two trends at once: the Federal Tax Service has become tougher to collect debts, and businesses have less and less safety margin. Now a lot depends on whether the new recovery mechanisms will be able to help companies before the market loses the most vulnerable players.
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