"CLAIMS THAT LEAD TO INSOLVENCY: MONETARY OBLIGATIONS AND MANDATORY PAYMENTS"

This article systematizes all the claims imposed by creditors in order to determine occurrence of an insolvency situation. These are divided into two categories: monetary obligations and mandatory payments, debts included them described detail. In highlighting essence category “monetary obligations”, norms civil law labor mutually compared, content concept “mandatory payments” accordance with tax legislation is also revealed. As a result analysis, list clear simple creditors’ has been formed, which acceptable at bankruptcy legislation. Also requirements that should be taken account when initiating case experience foreign state was studied this regard, as well problematic conditions need eliminated. It concluded initiation based only on primary claims; secondary (non-payment, fines, amounts compensation incentives) not basis for case. addition, course study question role arising from personal relationships related intellectual activity, will become rehabilitation case, used some states considered.