THE FUNCTION OF CONTROL AND SUPERVISION OF ADMINISTRATIVE AND LEGAL INSTITUTIONS DURING BANKRUPTCY PROCEEDINGS

Abstract

The article examines the role and functions of regulatory authorities in the process of bankruptcy of enterprises in Ukraine, in particular, the Pension Service, the Customs Service and the Tax Service. The main purpose of the article is to analyze and evaluate the administrative and legal regulation of the activities of insolvency receivers and the interaction between various state institutions in the context of bankruptcy. The article analyzes the functions of the Pension Service in the bankruptcy process, including control over the payment of pension contributions, monitoring of the financial condition of enterprises, participation in court proceedings and ensuring payment of pension obligations. The importance of these functions for protecting the rights of pensioners and ensuring the financial stability of the pension system is emphasized. The functions of the Customs Service are discussed, including control over customs payments, movement of goods and assets across customs borders, participation in court proceedings, and verification of compliance with customs regimes and preferences. The role of the customs service in preventing the illegal export of property and ensuring compliance with customs rules is defined. The article also examines the participation of the Tax Service in bankruptcy proceedings, including tax audits, control over tax liabilities of debtors and participation in court proceedings. It is emphasized that the tax authority may conduct audits even after the debtor is declared bankrupt, which is confirmed by the current legislation and court opinions. The article demonstrates that effective administration and control in the field of bankruptcy are critical to ensuring the stability of the economic system and protecting the rights of all participants in the process. Integration of the functions of the Pension Service, the Customs Service and the Tax Service in bankruptcy proceedings is necessary to achieve a comprehensive approach to managing financial difficulties of enterprises and protecting the interests of the state and society.