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Finance and Management
Reference:

Financing of subjects of public control in Russia: problems and prospects

Malinovskii Oleg Nikolaevich

ORCID: 0000-0001-6541-9046

PhD in Law

Associate Professor; Department of Civil Procedure and International Law; Kuban State University

350040, Russia, Krasnodar Territory, Krasnodar, Stavropol str., 149

niipgergo2009@mail.ru
Other publications by this author
 

 
Goncharov Vitalii Viktorovich

PhD in Law

Associate Professor; Department of Civil Procedure and International Law; Kuban State University

350040, Russia, Krasnodar Territory, Krasnodar, Stavropol str., 149

niipgergo2009@mail.ru
Other publications by this author
 

 
Petrenko Elena Gennad'evna

PhD in Law

Associate Professor of the Department of State and International Law, Kuban State Agrarian University named after I. T. Trubilin

350044, Russia, Krasnodar Territory, Krasnodar, Kalinina str., 13

niipgergo2009@mail.ru
Other publications by this author
 

 
Cheshin Andrei Vladimirovich

ORCID: 0009-0000-7572-3076

PhD in Economics

Associate Professor; Faculty of Secondary Vocational Education; Orsk Institute of Humanities and Technology (branch), Orenburg State University

462419, Russia, Orenburg region, Orsk, Mira, 15A

niipgergo2009@mail.ru
Other publications by this author
 

 

DOI:

10.25136/2409-7802.2024.3.71589

EDN:

JRBAMJ

Received:

27-08-2024


Published:

06-10-2024


Abstract: This article is devoted to the analysis of modern problems and prospects of the organization and implementation of financing of subjects of public control in the Russian Federation. The paper substantiates the importance of subjects of public control in the system of civil society institutions in Russia. The authors of the article argue that the effective organization and functioning of any institution of civil society in the Russian Federation largely depends on the level of its financing. The authors note that the amount of funding for subjects of public control in Russia is not sufficient, which affects both the effectiveness of their work as a whole and the extent to which public control measures cover a potential range of its objects, which, in turn, undermines the overall authority of this institution of civil society. In the course of writing this scientific article, a number of general and particular scientific research methods were used, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations. The paper identifies problems that impede the optimal organization and implementation of financing processes for various subjects of public control in the Russian Federation, for example: the subsidized nature of most regional and municipal budgets; insufficient subsidies from the federal budget for the development of the system of subjects of public control; the lack of development of the institute of public-private partnership in the field of financing the organization and activities of subjects of public control; the lack of elaboration of a system of criteria for evaluating the economic efficiency and effectiveness of the processes of organization and activities of subjects of public control; the lack of consolidation in the legislation on public control of a clear system of sources of financing for this type of activity, as well as the grounds, limits, conditions and types of financing of this activity at the expense of individuals and legal entities.


Keywords:

public control, Russian Federation, democracy, problems, financing, public-private partnership, budget, federal, regional, local

This article is automatically translated.

Introduction.

The issues of the organization and functioning of public control in Russia are widely studied in the works of O. V. Grishchenko, [3, pp. 127-130] L. A. Spector, [4, pp. 194-196] A. D. Malyutin, [5, pp. 196-200] S. M. Zubarev, [7, pp. 72-93] N. S. Lisina, [9, pp. 32-40] T. M. Lopatina, [10, pp. 49-52] T. N. Mikheeva, [11, pp. 177-183] O. G. Savitskaya, [14, pp. 36-39] A. A. Spiridonova, [13, pp. 33-45] I. V. Teplyashina, [15, pp. 43-47] as well as a number of other authors. Yu. V. Agibalov, [2, pp. 57-73] V. V. Grib, [6, pp. 2-6] M. A. Cassidy, [8, pp. 119-122] A. L. Petelin, [12, pp. 59-63] G. N. Chebotarev, [16, pp. 26-34] as well as some other scientists pay special attention to the analysis modern problems that hinder the effective work of this institution of civil society in the country. In this regard, research devoted to the analysis of a kind of "Achilles heel" that prevents the optimal operation of any institution of civil society - problems related to the financing of these institutions of civil society - is of particular relevance. In this regard, the Institute of public control is no exception. The purpose of this scientific research is to develop and substantiate a system of measures to resolve problems that hinder the optimal organization and implementation of financing processes for subjects of public control in the Russian Federation.

The methodology and methodology of the study.

In the course of writing this scientific article, a number of general and private scientific research methods were used, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations. The empirical basis of the study was, in particular, the norms of the current legislation on public control, materials related to the practical activities of subjects of public control.

The main text.

The existence and development of any modern society and state largely depends on the level of development of civil society institutions, which, on the one hand, ensure the stability of the entire system of public relations, preventing and stopping conflict situations in society, and on the other hand, act as a kind of foundation for the apparatus of public power in the country, while simultaneously monitoring compliance, protection and He protects the entire system of constitutional principles, as well as the rights, freedoms and legitimate interests of individuals and legal entities in the state.

In the Russian Federation, the civil society system is in the process of formation. This is due to the fact that after the collapse of the USSR, many civil society institutions in the country either ceased to exist (for example, the all-powerful CPSU, Komsomol organizations), or their influence in society significantly decreased (in particular, trade union organizations, the number of members of which fell several times). New institutions of civil society are being formed gradually. At the same time, the most famous of these institutions is the Institute of Public Control.

Why is the institute of public control so important in comparison with other institutions of civil society?

Firstly, this institution of civil society is the most numerous. Its subjects permeate all levels of the administrative-territorial structure of the Russian Federation. Several hundred thousand people participate in the organization and conduct of public control events annually. At the same time, except for employees of state and municipal institutions, in the form of which the apparatuses of public chambers and councils of various levels have been created, providing organizational, legal, logistical support for the processes of organizing the activities of these types of subjects of public control, almost all representatives of subjects of public control perform their functions on a voluntary basis (free of charge).

Secondly, subjects of public control are endowed with a number of powers, the promotion of which is the responsibility of public authorities and other objects of public control (for example, in terms of providing information).

Thirdly, significant amounts of financing are provided by public budgets of all levels to finance the activities of subjects of public control.

The effective organization and functioning of any institution of civil society in the Russian Federation largely depends on its financing. What is the reason for this?

Firstly, the formation and functioning of permanent subjects of public control (in particular, the Public Chamber of the Russian Federation, regional and municipal public chambers and councils, public councils under federal, regional and local public authorities) is unthinkable without the presence of the apparatus of these subjects of public control, which operate in Russia, as a rule, in the form of state and municipal institutions. These institutions have their own budget, which covers all areas of organization and life activities of both the institutions themselves and the subjects of public control whose activities they provide (salary costs, electronic computing equipment, equipment, consumables, rental of premises, etc.).

Secondly, the creation of the subjects of public control themselves also requires the expenditure of significant monetary resources. For example, if we analyze a rather complex mechanism for the creation of the Public Chamber of the Russian Federation, it can be seen that its formation is mediated by numerous procedures, which can be carried out at the cost of certain material resources.

Thirdly, the organization and conduct of each public control event is also an extremely costly item of expenditure for subjects of public control. These expenses also include the cost of travel of members and representatives of subjects of public control to the venue of public control events (and many regions and even municipalities in Russia occupy a significant area of the territory), the cost of specialists and experts involved, etc. Moreover, in accordance with federal laws dated 07/21/2014 No. 212-FZ "On the Fundamentals of Public Control in the Russian Federation, dated 04.04.2005 No. 32-FZ "On the Public Chamber of the Russian Federation", members of subjects of public control are entitled to reimbursement of expenses related to this type of activity.

Fourthly, as we noted in previous studies, the high-quality organization and conduct of public control events requires the use of modern digital technologies, equipment, computer software, which must be promptly purchased and updated in real time. [1, pp. 3454-3463] As a number of researchers rightly point out, in the near future, a significant part of the expenses of subjects of public control will be expenses on equipment and software for their activities. [7, pp. 72-93; 9, pp. 32-40] It is difficult to disagree with this argument. Either the subjects of public control will be provided with appropriate equipment and software, modern digital technologies (including artificial intelligence technologies), or it will be impossible to carry out effective verification of the object of public control. In some cases, without the specified hardware and software, the very fact of the possibility of public control can be questioned. For example, it is not clear how public entities without these technologies and equipment will be able to carry out public control measures in relation, in particular, to electronic remote voting at elections and referendums of any level in the country.

Fifth, subjects of public control carry out a number of activities that are not related to the organization and conduct of public control events, but which also require certain monetary and material resources. In particular, subjects of public control have the right to join associations and unions of subjects of public control, membership in which requires, for example, payment of membership fees, travel expenses to the venue of meetings of the governing bodies of these associations and unions. In addition, subjects of public control can and should conduct scientific and practical research in the field of civil control, analyze domestic and foreign experience in this field, which requires scientific conferences, symposiums (including face-to–face ones), and issue collections based on the results of these events.

Let's consider the sources of financing for subjects of public control.

Among the main sources of financing for subjects of public control, the following can be distinguished:

Firstly, the largest sources of financing for subjects of public control in terms of funds are public budgets (federal budget, regional and local budgets). According to our research, this source ranges from 0-20% (trade unions) to 100% of the budget of the subject of public control. They provide for expenses both for the functioning of state and municipal institutions that are the offices of the above-mentioned subjects of public control, as well as other lines of expenses related to the organization and functioning of civil society in the Russian Federation. In addition, if we are talking about public councils, for example, under federal executive authorities, then holding their meetings, scientific, publication activities, reimbursement of expenses of members of these subjects of public control related to the organization and conduct of public control events is financed from the lines of the federal budget devoted to financing these public authorities. According to our calculations, in 2023, only publishing, educational and publishing activities of subjects of public control were carried out in an amount exceeding 1 billion rubles.

Secondly, their own funds are a fairly large source of financing for certain types of subjects of public control. We are talking, in particular, about trade union organizations, the financing of which consists of membership fees of members of these trade union organizations, income from their economic activities, and other sources not prohibited by current legislation. In some legal entities (for example, large joint-stock companies), additional financing of trade union organizations is carried out at the expense of these legal entities. Thus, a number of subjects of public control (in particular, trade unions) do not receive funding from the budget, or this funding is not a priority line in the revenue side of their annual budgets.

Thirdly, a significant source of financing for subjects of public control - individuals (adult citizens of the country) are the own funds of these individuals (for example, public environmental inspectors). At the same time, the issue of the grounds and limits for reimbursing them for expenses related to the organization and conduct of public control events is debatable (due to the fact that by-laws related to the order of their activities were adopted relatively recently and do not detail these issues).

Fourth, donations from individuals and legal entities for their activities can be allocated as a separate source of financing for subjects of public control. However, the issues of the admissibility, grounds and limits of such donations are also debatable. Obviously, if the persons sending such financing are foreign citizens, stateless persons, foreign legal entities, international governmental or non-governmental organizations, persons recognized as foreign agents in accordance with the legislation of the Russian Federation, then such financing is not allowed. Since the very fact of its implementation entails a number of negative consequences, including in the form of recognition of this subject of public control (for example, a trade union organization) as a foreign agent.

Conclusion.

The optimal organization and implementation of financing processes for various subjects of public control in the Russian Federation are associated with numerous problems, among which the following can be distinguished:

Firstly, a significant problem in the financing of subjects of public control is the lack of this funding. This problem is caused, on the one hand, by the general shortage of funds to finance the organization and activities of civil society entities from public budgets, and on the other hand, by the subsidized nature of the revenue side of most regional and local budgets, which do not have the proper amount of income to fully finance the processes of organization and activities of subjects of public control. It is no secret that for this reason, in a number of small municipalities at the grassroots level, public councils have not yet been established under these municipalities. These municipalities simply do not have the funding for this. Since all available funds are allocated to finance those items of expenditure that are mandatory in accordance with current legislation. The solution to this problem is seen in the growth of targeted subsidies from the federal budget (to municipal and regional ones), which should be directed specifically to the creation and functioning of subjects of public control of these types. Alternatively, it is possible to follow the path of development and adoption by the Government of the Russian Federation of a system of federal programs aimed at developing the financial, economic, logistical, organizational and legal framework for the organization and activities of subjects of public control. In other words, the financing in this case will be of a targeted and substantive nature.

Secondly, a major problem is the financing of subjects of public control and the fact how effectively and efficiently the funds allocated to subjects of public control for their activities, as well as the conduct of public control activities, are spent. In our research, we have developed and justified, on the one hand, a system of criteria for evaluating the effectiveness and efficiency of the activities of subjects of public control in terms of, first of all, economic indicators, and on the other hand, a system of proposals for optimizing legislation on public control, the implementation of which will identify the most effective forms and types of public control measures (with their subsequent scaling to the entire territory of the Russian Federation). [3, pp. 127-130] Thus, partially the problem of underfunding the processes of organization and functioning of subjects of public control can be solved by activating the processes of increasing the economic efficiency and effectiveness of their activities.

Thirdly, an important and unresolved problem in the financing of subjects of public control today is the possibility (necessity) of financing this activity from the funds of individuals and legal entities. In our opinion, Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation" should fix the system of sources of financing for subjects of public control, specifying in which cases, in relation to which types of subjects of public control, to what extent and on what grounds financing of the organization and activities of these subjects can be carried out from the funds of individuals and legal entities. The legislation should explicitly specify from which sources this financing is prohibited, or even entails bringing these persons to administrative or criminal liability (for example, financing of this activity by persons recognized as foreign agents).

At the same time, we consider it possible and necessary to organize the financing of subjects of public control on the basis of a public-private partnership, when legal entities wishing to carry out such financing conclude appropriate agreements with public authorities. This financing should not in any way affect the work of subjects of public control and cannot be carried out by legal entities that act as potential objects of public control for those subjects of public control to whom the specified financing is directed.

Fourthly, a certain problem in the financing of subjects of public control is the lack of material motivation in their activities. In particular, it is necessary to provide for the possibility of additional financing for subjects of public control who have revealed violations of current legislation, expressed in embezzlement of budget funds or their misuse (for example, during public control of state and municipal procurement). A part of the amount of funds identified during such public control measures, recovered from the perpetrators, should be sent as additional financing to the specified subjects of public control.

References
1. Achmad, H., Djais, A. I., Petrenko, E. G., Markov, A. A., Vikhareva, L. V., & Putra, A. P. (2020). 3-D printing as a tool for applying biotechnologies in modern medicine. International Journal of Pharmaceutical Research, 12(4), 3454-3463.
2. Agibalov, Yu. B. (2020). Public control: practice, problems, areas of improvement. Bulletin of the Voronezh State University. Series: Law, 2(41), 57-73.
3. Goncharov, V. V., Cheshin, A.V., Grishchenko, O. V., Litvinova, V. Yu., & Petrenko, E. G. (2023). On the need to organize a system for monitoring the economic efficiency of the activities of subjects of public control in the Russian Federation. Law and the state: theory and practice, 6(222), 127-130.
4. Goncharov, V. V., Malyutin, A. D., Spector, L. A., & Petrenko, E. G. (2023). Institute of Public Control as a guarantee of the realization and protection of constitutional rights and freedoms of citizens of the Russian Federation. Law and the state: theory and practice, 5(221), 194-196.
5. Goncharov, V. V., Grishchenko, O. V., Petrenko, E. G., Spector, L. A., & Cheshin, A. V. (2023). Digital technologies as a tool to increase the economic efficiency of public control measures in Russia. Law and the state: theory and practice, 8(224), 196-200.
6. Grib, V. V. (2019). Problems and trends in the development of the legal framework on public control: five years later. The Russian justice system, 9, 2-6.
7. Zubarev, S. M. (2019). New technologies of public control: reality or illusion? Bulletin of the Perm University. Legal sciences, 43, 72-93.
8. Cassidy, M. A., & Loskutov, N. V. (2020). Problems of the organization of public control in the Russian Federation. Economics and Business: theory and practice, 2-1(60), 119-122.
9. Lisina, N. S. (2022). Digital transformation and public control: prospects for influence. Current problems of Russian law, 6(139), 32-40.
10. Lopatina, T. M. (2020). The role of public control in modern conditions. Russian justice system, 4, 49-52.
11. Mikheeva, T. N. (2018). Public control from the standpoint of the constitutional right of citizens to participate in the management of state affairs. Current problems of Russian law, 10(95), 177-183.
12. Petelin, A. L. (2021). Problems of legal regulation of the activities of subjects of public control in the field of state and municipal procurement. Electronic appendix to the Russian Law Journal, 3, 59-63.
13. Spiridonov, A. A. (2022). State, municipal and public control: the content and correlation of concepts from the standpoint of constitutional law. Current problems of Russian law, 5(138), 33-45.
14. Savitskaya, O. G. (2021). Constitutional and legal foundations of public control in the field of combating corruption. Constitutional and municipal law, 10, 36-39.
15. Teplyashin, I. V., & Fastovich, G. G. (2011). Criteria for the effectiveness of the state mechanism: a general theoretical analysis. Society and law, 4(36), 43-47.
16. Chebotarev, G. N. (2019). Mutually responsible partnership of the state and society. State and law, 10, 26-34.

First Peer Review

Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

The subject of the research in the article submitted for review is, as its name implies, the financing of subjects of public control in Russia. The author's main attention is focused on the study of relevant problems and perspectives. The declared boundaries of the study have been observed by the scientist. The methodology of the research is disclosed: "During the writing of this scientific article, a number of general and private scientific research methods were used, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations." The methodology needs to be clarified - the use of a comparative legal method, a sociological method, or a method for analyzing specific legal situations is not seen from the text of the article. The relevance of the research topic chosen by the author is undoubted and justified by him in sufficient detail: "The issues of the organization and functioning of public control in Russia are widely studied in the works of O. V. Grishchenko, [3, pp. 127-130] L. A. Spector, [4, pp. 194-196] A. D. Malyutin, [5, pp. 196-200] T. N. Mikheeva, [7, pp. 177-183] I. V. Teplyashina, [8, pp. 43-47] as well as a number of other authors. At the same time, Yu. V. Agibalova, [2, pp. 57-73] V. V. Gryba, [6, pp. 2-6] G. N. Chebotareva, [9, pp. 26-34] and some other scientists pay special attention to the analysis of modern problems that hinder the effective work of this institution of civil society in the country. In this regard, research devoted to the analysis of a kind of "Achilles heel" that prevents the optimal operation of any institution of civil society - problems related to the financing of these institutions of civil society - is of particular relevance. In this regard, the Institute of public control is no exception." The scientific novelty of the work is manifested in a number of conclusions and suggestions of the author: "Firstly, the formation and functioning of permanent subjects of public control (in particular, the Public Chamber of the Russian Federation, regional and municipal public chambers and councils, public councils under federal, regional and local public authorities) is unthinkable without the presence of the apparatus of these subjects of public control controls that operate in Russia, as a rule, in the form of state and municipal institutions. These institutions have their own budget, which covers all areas of organization and life of both the institutions themselves and the subjects of public control, whose activities they provide (salary costs, electronic computing equipment, equipment, consumables, rental of premises, etc.). Secondly, the creation of the subjects of public control also requires spending significant monetary resources. For example, if we analyze a rather complex mechanism for the creation of the Public Chamber of the Russian Federation, it can be seen that its formation is mediated by numerous procedures, which can be carried out at the cost of certain material resources. Thirdly, the organization and conduct of each public control event is also an extremely costly item of expenditure for subjects of public control. These expenses also include the cost of travel of members and representatives of subjects of public control to the venue of public control events (and many regions and even municipalities in Russia occupy a significant area of the territory), the cost of specialists and experts involved, etc. Moreover, in accordance with federal laws dated 07/21/2014 No. 212-FZ "On fundamentals of Public Control in the Russian Federation, dated 04.04.2005 No. 32-FZ "On the Public Chamber of the Russian Federation" members of subjects of public control have the right to reimbursement of expenses related to this type of activity"; "Among the main sources of financing of subjects of public control, the following can be distinguished: First, the largest sources of financing of subjects of public control Public budgets (federal budget, regional and local budgets) act as controls on the volume of funds. They provide for expenses both for the functioning of state and municipal institutions that are the offices of the above-mentioned subjects of public control, as well as other lines of expenses related to the organization and functioning of civil society in the Russian Federation. In addition, if we are talking about public councils, for example, under federal executive authorities, then holding their meetings, scientific, publication activities, reimbursement of expenses of members of these subjects of public control related to the organization and conduct of public control events is financed from the lines of the federal budget devoted to financing these public authorities. Secondly, their own funds are a fairly large source of financing for certain types of subjects of public control. We are talking, in particular, about trade union organizations, the financing of which consists of membership fees of members of these trade union organizations, income from their economic activities, and other sources not prohibited by current legislation. In some legal entities (for example, large joint-stock companies), additional financing of trade union organizations is carried out at the expense of these legal entities. Thus, a number of subjects of public control (in particular, trade unions) do not receive funding from the budget, or this funding is not a priority line in the revenue side of their annual budgets," etc. Thus, the article makes a certain contribution to the development of domestic legal science and, of course, deserves the attention of potential readers. The scientific style of the research is fully sustained by the author. The structure of the work is logical. In the introductory part of the article, the scientist substantiates the relevance of his chosen research topic, reveals its purpose, objectives and methodology. In the main part of the work, the author develops a system of measures to resolve problems that hinder the optimal organization and implementation of financing processes for subjects of public control in the Russian Federation. The final part of the article contains conclusions based on the results of the study. The content of the article corresponds to its title and does not cause any particular complaints, but it is not without formal drawbacks. So, the author writes: "At the same time, Yu.V. Agibalov, [2, pp. 57-73] V. V. Gryba, [6, pp. 2-6] G. N. Chebotareva, [9, pp. 26-34] and some other scientists pay special attention to the analysis of modern problems that hinder the effective work of this institution of civil society in the country" - "At the same time, Yu. V. Agibalov, [2, pp. 57-73] V. V. Grib, [6, pp. 2-6] G. N. Chebotarev, [9, pp. 26-34] and some other scientists pay special attention to the analysis of modern problems that hinder the effective work of this institution of civil society in the country." The scientist points out: "In this regard, research devoted to the analysis of a kind of "Achilles heel" that prevents the optimal operation of any institution of civil society - problems related to the financing of these institutions of civil society - is of particular relevance" - the first comma is superfluous. The author notes: "In the Russian Federation, the civil society system is in the process of formation" - "formation". Thus, the article needs additional proofreading - it contains multiple typos, spelling, punctuation, and stylistic errors (the list of typos and errors given in the review is not exhaustive!). The bibliography of the study is presented by 9 sources (scientific articles). From a formal point of view, there should be at least 10 sources. There is no appeal to opponents, which is unacceptable for a scientific article.
There are conclusions based on the results of the study ("Firstly, a significant problem in the financing of subjects of public control is the lack of this funding. This problem is caused, on the one hand, by the general shortage of funds to finance the organization and activities of civil society entities from public budgets, and on the other hand, by the subsidized nature of the revenue side of most regional and local budgets, which do not have the proper amount of income to fully finance the processes of organization and activities of subjects of public control. It is no secret that for this reason, in a number of small municipalities at the grassroots level, public councils have not yet been established under these municipalities. These municipalities simply do not have the funding for this. Since all available funds are allocated to finance those items of expenditure that are mandatory in accordance with current legislation. The solution to this problem is seen in the growth of targeted subsidies from the federal budget (to municipal and regional ones), which should be directed specifically to the creation and functioning of subjects of public control of these types. Alternatively, it is possible to follow the path of development and adoption by the Government of the Russian Federation of a system of federal programs aimed at developing the financial, economic, logistical, organizational and legal framework for the organization and activities of subjects of public control. In other words, the financing in this case will be of a targeted and substantive nature. Secondly, a major problem is the financing of subjects of public control and the fact how effectively and efficiently the funds allocated to subjects of public control for their activities, as well as the conduct of public control activities, are spent. In our research, we have developed and justified, on the one hand, a system of criteria for evaluating the effectiveness and efficiency of the activities of subjects of public control in terms of, first of all, economic indicators, and on the other hand, a system of proposals for optimizing legislation on public control, the implementation of which will identify the most effective forms and types of public control measures (with their subsequent scaling to the entire territory of the Russian Federation). [3, pp. 127-130] Thus, partially the problem with underfunding the processes of organization and functioning of subjects of public control can be solved by activating the processes of increasing the economic efficiency and effectiveness of their activities", etc.), they are clear, specific, have the properties of reliability, validity and, undoubtedly, deserve the attention of the scientific community. The interest of the readership in the article submitted for review can be shown primarily by specialists in the field of constitutional law, financial law, provided that it is finalized: clarifying the research methodology, introducing elements of discussion, expanding the theoretical basis of the work, eliminating violations in the design of the article.

Second Peer Review

Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

A REVIEW of an article on the topic "Financing of subjects of public control in Russia: problems and prospects". The subject of the study. The article proposed for review is devoted to topical issues of financing subjects of public control in Russia. The author of the article discusses some general issues related to public control, as well as problems arising in connection with the financing of entities representing the institution in question. The specific subject of the study was, first of all, the opinions of scientists, the provisions of legislation, and practice materials. Research methodology. The purpose of the research is stated directly in the article. It is noted that "The purpose of this scientific research is to develop and substantiate a system of measures to resolve problems that hinder the optimal organization and implementation of financing processes for subjects of public control in the Russian Federation." Based on the set goals and objectives, the author has chosen the methodological basis of the study. The article itself notes that "During the writing of this scientific article, a number of general and particular scientific research methods were used, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations. The empirical basis of the study was, in particular, the norms of the current legislation on public control, materials related to the practical activities of subjects of public control." In particular, the author uses a set of general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction, and others. In particular, the methods of analysis and synthesis made it possible to summarize and share the conclusions of various scientific approaches to the proposed topic, as well as draw specific conclusions from the materials of practice. The most important role was played by special legal methods. In particular, the author actively applied the formal legal method, which made it possible to analyze and interpret the norms of current legislation. For example, the following conclusion of the author: "the organization and conduct of each public control event is also an extremely costly item of expenditure for subjects of public control. These expenses also include the cost of travel of members and representatives of subjects of public control to the venue of public control events (and many regions and even municipalities in Russia occupy a significant area of the territory), the cost of specialists and experts involved, etc. Moreover, in accordance with federal laws dated 07/21/2014 No. 212-FZ "On fundamentals of Public Control in the Russian Federation, dated 04.04.2005 No. 32-FZ "On the Public Chamber of the Russian Federation" members of subjects of public control have the right to reimbursement of expenses related to this type of activity." Thus, the methodology chosen by the author is fully adequate to the purpose of the study, allows you to study all aspects of the topic in its entirety. Relevance. The relevance of the stated issues is beyond doubt. There are both theoretical and practical aspects of the significance of the proposed topic. From the point of view of theory, the topic of financing subjects of public control in Russia is complex and ambiguous. It is difficult to argue with the author that "this institution of civil society is the most numerous. Its subjects permeate all levels of the administrative-territorial structure of the Russian Federation. Several hundred thousand people participate in the organization and conduct of public control events annually. At the same time, except for employees of state and municipal institutions, in the form of which the apparatuses of public chambers and councils of various levels have been created, providing organizational, legal, logistical support for the processes of organizing the activities of these types of subjects of public control, almost all representatives of subjects of public control perform their functions on a voluntary basis (free of charge)." Thus, scientific research in the proposed field should only be welcomed. Scientific novelty. The scientific novelty of the proposed article is beyond doubt. Firstly, it is expressed in the author's specific conclusions. Among them, for example, is the following conclusion: "a significant problem in the financing of subjects of public control is the lack of this funding. This problem is caused, on the one hand, by the general shortage of funds to finance the organization and activities of civil society entities from public budgets, and on the other hand, by the subsidized nature of the revenue side of most regional and local budgets, which do not have the proper amount of income to fully finance the processes of organization and activities of subjects of public control. It is no secret that for this reason, in a number of small municipalities at the grassroots level, public councils have not yet been established under these municipalities. These municipalities simply do not have the funding for this. Since all available funds are allocated to finance those items of expenditure that are mandatory in accordance with current legislation. The solution to this problem is seen in the growth of targeted subsidies from the federal budget (to municipal and regional ones), which should be directed specifically to the creation and functioning of subjects of public control of these types. Alternatively, it is possible to follow the path of development and adoption by the Government of the Russian Federation of a system of federal programs aimed at developing the financial, economic, logistical, organizational and legal framework for the organization and activities of subjects of public control. In other words, the financing in this case will be of a targeted and substantive nature." These and other theoretical conclusions can be used in further scientific research. Secondly, the author offers ideas on the correct interpretation of the current legislation, which may be useful for practicing lawyers. Thus, the materials of the article may be of particular interest to the scientific community in terms of contributing to the development of science. Style, structure, content. The subject of the article corresponds to the specialization of the journal "Taxes and Taxation", as it is devoted to legal problems related to the financing of subjects of public control in Russia. The content of the article fully corresponds to the title, since the author considered the stated problems, generally achieved the set research goal. The quality of the presentation of the study and its results should be recognized as fully positive. The subject, objectives, methodology and main results of the study follow directly from the text of the article. The design of the work generally meets the requirements for this kind of work. No significant violations of these requirements were found. Bibliography. The quality of the literature used should be highly appreciated. The author actively uses the literature presented by authors from Russia (Goncharov V.V., Cheshin A.V., Grishchenko O.V., Litvinova V.Yu., Petrenko E.G. and others). Many of the cited scientists are recognized scientists in the field of legal regulation of relations regarding public control. Thus, the works of the above authors correspond to the research topic, have a sign of sufficiency, and contribute to the disclosure of various aspects of the topic. Appeal to opponents. The author conducted a serious analysis of the current state of the problem under study. All quotes from scientists are accompanied by author's comments. That is, the author shows different points of view on the problem and tries to argue for a more correct one in his opinion. Conclusions, the interest of the readership. The conclusions are fully logical, as they are obtained using a generally accepted methodology. The article may be of interest to the readership in terms of the systematic positions of the author in relation to the implementation of public control in Russia. Based on the above, summing up all the positive and negative sides of the article, "I recommend publishing"