The thirty-year history of the formation and development of the institution of bankruptcy in Russia is characterized by complex processes of transformation of the structure of its state regulation bodies. However, in practice, the institution of bankruptcy has not proven itself as an effective mechanism for regulating market relations, demonstrating an extremely low level of return on the implementation of bankruptcy procedures: if in 2015, 6.3 kopecks (6,3%) were returned to creditors from one ruble of monetary claims, then in 2021 this figure dropped to 3.5 kopecks (3,5%), which actualizes the need for further improvement of the organizational unit of the insolvency institution based on rethinking its reform experience. The purpose of this study is to identify and systematize the stages of development of the activities of a specialized state body on bankruptcy issues in the historical retrospective of the dynamic improvement of bankruptcy legislation and changes in approaches in the context of administrative reforms in the Russian Federation. As a result of the study, a periodization of the reform and identification of models of the organizational component of the system of state management of bankruptcy processes was carried out: from a centralized model with limited independence of a specialized bankruptcy authority (September 1993 - February 1998) with further strengthening of independence and expansion of its powers (March 1998 - February 2004) and the transition to a decentralized model of state bankruptcy management, when diverse functions were transferred to various state authorities in accordance with their competence, and the function of the authorized body was transferred to the Federal Tax Service of Russia. At the present stage, there is a tendency to strengthen the organizational block for ensuring bankruptcy procedures within the Federal Tax Service of Russia. From the standpoint of the synthesis of theoretical approaches, the results of judicial practice and international experience, it was concluded that the role of the authorized body in bankruptcy cases is growing, the constructive position of which contributes not only to protecting state interests, but also to increasing the efficiency of the implementation of bankruptcy procedures, reducing criminalization bankruptcies, judicial errors in the consideration of disputes in bankruptcy proceedings.

As a result of dynamic significant changes in many areas of bankruptcy law over the past three decades and the reform of the state organizational structure of the executive power system in the Russian Federation in recent years, the links between the elements of the system of state regulation of the domestic institution of bankruptcy of the economy have changed. The purpose of the research is to systematize and obtain updated knowledge regarding the functioning of the organizational mechanism of state regulation of the institution of bankruptcy of legal entities (except for financial organizations). As a result of the analysis, on the basis of an integrated approach, the main problems and debatable issues in the formation of the modern structure of the state regulation bodies of the bankruptcy processes of legal entities that perform the functions of solving various multi-level state tasks in the field of insolvency relations and making government decisions that ensure the stability of the economy based on achieving balance of the interests of participants in insolvency relations are identified; the content of the managerial impact of each regulatory entity is disclosed on the basis of statistical data and analysis of bankruptcy practice; attention is focused on the activities of the authorized branch represented by Federal Tax Service of Russia to support bankruptcy procedures and intensify conciliation procedures in order to prevent taxpayer insolvency; the need to improve interdepartmental interaction is justified; the main problems and debatable issues in the formation of the organizational mechanism of state regulation of the processes of bankruptcy of legal entities are indicated; the need to improve interagency cooperation to prevent bankruptcy and when considering bankruptcy cases, including by using the possibilities of digitalization of the economy based on domestic equipment, digital platforms, systems and software that are resistant to external influences, etc. is justified.

The Federal Tax Service of Russia, within the framework of performing the functions of an authorized body in cases of bankruptcy of legal entities, is vested with certain powers to protect the interests of the Russian Federation as a creditor. High requirements for high-quality support of bankruptcy procedures increase the attention of the scientific community to the problem of improving the activities of the authorized body to identify and prevent the consequences of dishonest actions of insolvency entities. The purpose of the study is to summarize the experience of the authorized body in identifying dishonest actions of the debtor and its controlling persons, preventing their consequences in the framework of a bankruptcy case, as well as developing methodological recommendations for improving the preparation of a package of evidence confirming the grounds for bringing the persons controlling the debtor to subsidiary liability. Based on the results of the analysis of arbitration practice, typical dishonest actions of the beneficiaries of the debtor's bankruptcy were identified and systematized (withdrawal of the debtor's assets, encumbrance of the debtor's obligations with artificial accounts payable of affiliated persons, implementation of various schemes (transactions) aimed at evading payment of accounts payable, etc.), methods of preventing body of the consequences of bad faith actions of the subjects of insolvency relations, as well as a methodological approach to justifying the holding of the controlling debtor of persons to subsidiary liability for bad faith actions against the debtor and independent creditors. The role of the authorized body in accompanying bankruptcy procedures is much broader than ensuring the interests of the state as a creditor, therefore, the implementation of the proposed methodological approach to the economic justification of the reasons (grounds) for bringing the persons controlling the debtor to subsidiary liability, which includes several successive stages, will improve the standards of proof in cases of bankruptcy, reduce errors of justice and, ultimately, improve the effectiveness and efficiency of the institution of bankruptcy.