The expert explained the increase in the number of applications from the Federal Tax Service for bankruptcy of tax debtors

The growing number of appeals from the Federal Tax Service (FTS) to arbitration courts with applications for declaring debtors to the budget bankrupt is associated with several economic and legislative factors at once. This was announced on July 16 by Vadim Zasko, Dean of the Faculty of Taxes, Audit and Business Analysis of the Financial University, Izvestia.

According to the expert, one of the factors was the current economic situation, which led to a reduction in business activity, especially among small businesses. An additional impact was the activation of tax authorities to identify violations, combat the shadow sector and increase economic transparency.

Zasko recalled that to apply for recognition of a legal entity as bankrupt due to tax arrears, it is enough that the amount of debt exceeds 2 million rubles. A threshold of 3 million rubles has been set for agricultural organizations, strategic enterprises and subjects of natural monopolies. At the same time, such amounts, the expert noted, are significantly lower than the average amounts of additional payments based on the results of tax audits.

Another factor was the changes in bankruptcy legislation adopted in mid-2024. They simplified the procedure for applying to the court and reviewing insolvency cases, which also contributed to an increase in the activity of tax authorities in this area.

Zasko paid special attention to the consequences of bankruptcy proceedings for business owners and company executives. If the debt is settled at the expense of the property and funds of the legal entity itself in the course of a regular recovery, a subsidiary liability mechanism may be applied in bankruptcy proceedings. In this case, tax debts can already be collected from the personal funds of those responsible for the debt.

In the final calculation: every fourth business bankruptcy was initiated by the tax service

What made the Federal Tax Service more actively collect debts and will companies withstand the new pressure?

"These can be not only the company's executives, but also the founders. On the one hand, such a mechanism increases the efficiency of recovery, but on the other hand, it puts specific individuals in an extremely difficult financial situation," the expert noted.

According to Zasko, the results of on-site tax audits are becoming a serious risk for businesses. The amounts of additional payments over the past three years, along with fines and penalties, may prove to be unaffordable for the company, and the possibilities to obtain a deferral or installment payment of such debts remain limited.

At the same time, the development of digital tax control technologies, including the use of artificial intelligence-based tools, significantly complicates the possibility of tax evasion. According to the expert, modern data analysis systems allow tax authorities to detect violations at an early stage.

Zasko noted that not only the amount of additional payments based on the results of inspections is growing, but also the role of the control and analytical work of the Federal Tax Service. Companies are increasingly adjusting their tax obligations on their own after receiving signals from the tax service in order to reduce the risks of conducting an on-site audit and possible bankruptcy.

"Tax control technologies actually make it impossible to avoid claims in case of tax evasion," the expert concluded.

Anna Nekhina, an expert in business crisis management and an arbitration administrator, told Izvestia on June 9 that Russian courts have significantly tightened their approach to bankruptcy proceedings for individuals: the number of refusals to write off debts has almost tripled over the past year. As the expert explained, one of the reasons was the widespread perception of bankruptcy as an easy way to get rid of debts.