On the expediency of creating public councils at the tax inspections of the grassroots level

Potapenko Sergei Viktorovich ORCID: 0000-0003-3013-5072 Doctor of Law 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     Savchenko Marina Stanislavovna Doctor of Law Professor, Head of the Department of State and International Law; I. T. Trubilin Kuban State University 13 Kalinina str., Krasnodar, 350033, Russia niipg2017@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

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

Introduction.

The issues of the organization and functioning of the Federal Tax Service of Russia and its territorial divisions are considered in detail in the works of N. A. Burmistrova, ^{[1, pp. 5-9]} T. V. Deeva, ^{[3, pp. 155-164]} I. V. Kulikova, ^{[4, pp. 55-58]} L. F. Kurbanalieva, ^{[5, pp. 175-176]} Yu. N. Solnyshkova, ^{[10, pp. 50-56]} as well as a number of other authors. The problems of public control over the activities of tax authorities, in turn, are analyzed in the works of O. V. Grishchenko, ^{[2, pp. 21-29]} O. N. Malinovsky, ^{[6, pp. 165-180]} E. G. Petrenko, ^{[7, pp. 74-85]} I. O. Podolyak, ^{[8, pp. 369-370]} N. S. Rybolovleva, ^{[9, pp. 50-52]} D. M. Farakhieva, ^{[11, pp. 18-21]} E. S. Chebotarenko, ^{[12, pp. 63-67]} as well as some other scientists. At the same time, the share of works devoted to the study of the institute of public councils under the Federal Tax Service of Russia and its territorial divisions remains low, which determines the choice of the topic of this scientific research, the purpose of which is to identify and substantiate the need and expediency of consolidating provisions in the current legislation concerning the establishment of public councils under the inspections of the Federal Tax Service of Russia at the grassroots level (in particular, at the district, at the district in cities, city, inter-district inspections). Achieving this goal involves solving a number of scientific tasks, including the following: a) analyzing the place and role of public councils under federal executive authorities in the Russian Federation in the system of subjects of public control; b) studying the current state of affairs related to the formation and functioning of this type of subjects of public control under the Federal Tax Service of Russia and its territorial divisions; c) substantiation of the expediency and necessity of consolidating in the current legislation provisions concerning the establishment of public councils at the inspections of the Federal Tax Service of Russia at the grassroots level (in particular, at district, at district in cities, urban, inter-district inspections); d) identification and analysis of problems that hinder this process; e) development and justification of the system measures to resolve these issues.

Research methods and methodology. Empirical research base.

The article uses a number of scientific research methods, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The empirical basis of the study was: a) Russian legislation in the field of public control; b) regulatory legal acts of the Federal Tax Service of Russia on the formation of public councils under the Federal Tax Service of Russia and its territorial divisions; c) materials on the practical activities of public councils under the Federal Tax Service of Russia and its territorial divisions; d) doctrinal scientific sources on the issues of public control.

The main text.

The Institute of Public control in the Russian Federation occupies a key place in the system of legal guarantees for the implementation, protection and protection of both the system of constitutional legal principles and the entire system of rights, freedoms and legitimate interests of both citizens of the country and numerous non-governmental non-profit organizations.

The system of subjects of public control in Russia is quite diverse. It is not closed (legislation on public control, in particular, Federal Law No. 212-FZ dated July 21, 2014 "On the Basics of Public Control in the Russian Federation" provides for the possibility of consolidating new types of subjects of public control).

An important place in the system of subjects of public control in the Russian Federation is occupied by public councils under federal executive authorities.

Why is this kind of subject of public control so important?

Firstly, these subjects of public control are quite numerous (since they include not only public councils at the central offices of federal ministries, federal services and federal agencies, but also public councils at their territorial divisions).

Secondly, these subjects of public control are usually highly specialized. They consist of professionals in specific areas of human activity. If we are talking about public councils under the Federal Tax Service of Russia (its territorial divisions), then most of the members of these councils are professional lawyers and economists with extensive experience related to the activities of the Federal Tax Service of Russia or in the field of taxation.

Thirdly, this type of subjects of public control allows for constant monitoring of the most numerous (in terms of officials) branch of government.

Fourthly, subjects of public control of this type also take part in monitoring the drafts of local regulatory legal acts of the specified federal ministries, federal services and federal agencies, acting as a kind of filter to prevent provisions violating the rights, freedoms and legitimate interests of individuals and legal entities in the Russian Federation from entering into these acts.

An important place in the system of public councils under federal executive authorities is occupied by public councils under the Federal Tax Service of Russia and its territorial divisions.

The possibility of creating subjects of public control of this type is fixed in the already mentioned Federal Law, but it is detailed at the level of the Government of the Russian Federation (in particular, in the Decree of the Government of the Russian Federation dated 08/02/2005 No. 481 "On the procedure for the formation of public councils under federal Ministries, the leadership of which is carried out by the Government of the Russian Federation, federal services and federal agencies subordinate to these federal ministries, as well as federal services and federal agencies managed by the Government of the Russian Federation").

At the level of the Federal Tax Service of Russia, the possibility of creating a public council is fixed in the Order of the Federal Tax Service of Russia dated 09/29/2020 No. ED-7-1/709@ "On Approval of the Regulations on the Public Council at the Federal Tax Service". This public council was established and is successfully functioning today, being the largest and most detailed among the subjects of public control at this level in the country.

At the level of regional divisions of the Federal Tax Service of Russia, the possibility of creating public councils under regional departments of the Federal Tax Service of Russia is provided for by relevant orders (for example, Order No. 01-01/133@ of the Federal Tax Service of Russia for the Krasnodar Territory dated 12/07/2020 "On the Composition of the Public Council under the Federal Tax Service for the Krasnodar Territory"). For a long time, such public councils have not been established in many regions of the country. But an analysis of the current situation shows that their creation has been carried out in almost all regions of the country. For obvious reasons, this process began later in the new subjects of the Russian Federation (Kherson region, Zaporizhia region, DPR and LPR). But even in these regions, it is already coming to an end (although not all the territory of these subjects has yet been liberated by Russian troops).

It seems that the presence of public councils under the Federal Tax Service of Russia and its regional offices is not enough.

It is necessary to create public councils at the inspections of the Federal Tax Service of Russia at the grassroots level (in particular, at the district, at the district in cities, urban, inter-district inspections).

Firstly, they account for the majority of on-site and desk inspections.

Secondly, the lion's share of employees work in these inspections of the Federal Tax Service of Russia.

Thirdly, they are the ones who are most susceptible to the corruption component, which is confirmed by judicial practice. ^{[13, pp. 20-21]}

Fourth, the level of qualifications of the staff of the grassroots inspections of the Federal Tax Service of Russia requires constant improvement. The creation of public councils for inspections of this type will actively contribute to this process.

The process of creating these public councils is fraught with numerous problems, among which are: a) lack of consolidation in the Federal law of 21.07.2014 №212-FZ "About bases of public control in the Russian Federation" the possibility and necessity of creation of public councils under the territorial divisions of the Federal bodies of Executive power (the solution of this problem requires the appropriate amendments in the law); b) the absence of local acts of the Federal mentions about the need and possibility of creation of public councils under her inspection grassroots level (this problem can be solved by the publication of the relevant order of the head of the FTS of Russia which will be approved by the order of formation and activity of the specified variety of subjects of public control); C) the discussion of the mechanism of formation of public councils under the FTS of Russia and its territorial divisions in part, on the one hand, they are based on the data of public authorities, and on the other hand, excessive involvement in the mechanism of the officers of the FTS of Russia and its territorial divisions (the solution of this problem requires a change of the mechanism of formation of public councils of this type by the democratisation of these procedures); g) the weak powers of the aforementioned entities of social control (the solution of this problem is possible by granting them new powers associated with participation in tax audits and the suspension of the acts and decisions of tax authorities up to address this issue a higher court or the tax authorities); e) poor material and technical basis of community councils in the Federal tax service of Russia and its territorial divisions, the lack of use of modern digital technologies (the solution of these problems requires the creation of devices of the public councils of this type in the form of state institutions, independent of the FTS of Russia and its territorial divisions).

Conclusion.

In the course of our scientific research, we have drawn a number of conclusions, including the following:

1. Public councils under federal executive authorities are one of the most numerous categories of subjects of public control due to the fact that they are established not only directly under federal ministries, federal agencies and federal services, but also under their territorial divisions, which is provided for by subordinate regulatory legal acts adopted within the framework of these federal bodies. executive authorities, which details the procedure for their creation, functioning, and interaction with the specified federal executive authorities.

2. Currently, in the Russian Federation, local acts of the Federal Tax Service of Russia, as well as its territorial administrations, provide for the possibility of creating public councils both at the Federal Tax Service of Russia itself (at its central office) and at the territorial divisions of the Federal Tax Service of Russia. This type of subjects of public control was created under the vast majority of regional administrations of the Federal Tax Service of Russia In new subjects of the Russian Federation (for example, in the Kherson region), the process of forming these subjects of public control is nearing completion.

3. It seems necessary and expedient to fix in the local acts of the Federal Tax Service of Russia the possibility and necessity of creating public councils for its grassroots inspections (in particular, for district, urban, and inter-district inspections), since: a) they account for the vast majority of on-site and desk tax audits; b) the level of corruption in these inspections is higher than under the Federal Tax Service of Russia (central office) and its regional offices (which is confirmed by the fact that more than 89% of the criminal verdicts that have entered into force have been passed against officials of lower-level tax inspections); c) these inspections are the most numerous and operate in all municipalities d) the level of qualifications of their employees is significantly lower than in higher-level departments and the central office of the Federal Tax Service of Russia, which requires closer attention and control from the public.

4. The processes of formation and creation of public councils under the inspections of the Federal Tax Service of Russia at the grassroots level are hampered by a number of problems, among which are: a) the absence in the legislation on public control of a direct indication of the possibility of creating public councils under the territorial divisions of federal executive authorities; b) the controversial nature of the mechanism for the formation of public councils under the Federal Tax Service of Russia and its territorial divisions; c) the absence in the tax legislation and local acts of the Federal Tax Service of Russia of the need and possibility of creating such public councils at the inspectorate of the Federal Tax Service of Russia at the grassroots level; d) the lack of elaboration in the scientific legal doctrine of specific forms, methods and types of public control measures for these subjects; e) their weak powers; f) their poor use of modern digital technologies; g) the dependence of these entities on the Federal Tax Service of Russia (its regional offices) in terms of material, technical, property, organizational base.

5. The resolution of these problems will require the development and implementation of a system of measures, which should include, in particular: a) the consolidation of the Federal law of 21.07.2014 № 212-FZ "About bases of public control in the Russian Federation" the possibility of establishing public councils not only by Federal bodies of Executive power and their units interregional, regional, inter-municipal and municipal level; b) change the order of the formation of public councils at the Federal Executive authorities (territorial divisions), enshrined in the regulatory legal acts of the Government of the Russian Federation (in particular, the decision of the Government of the Russian Federation dated 02.08.2005 № 481 "On the procedure for the formation of public councils under the Federal ministries, administered by the Government of the Russian Federation, Federal services and Federal agencies subordinated to Federal ministries, Federal services and Federal agencies, administered by the Government of the Russian Federation") and the local acts of the Federal ministries, Federal services and Federal agencies (regional offices), by the deletion of the data generation mechanism of the subjects of public control themselves public authorities (that is, through the democratization of these procedures); C) pinning in local acts of the FTS of Russia (e.g. in the order of FNS of Russia from 29.09.2020 № ED-7-1/709@ "About approval of the Regulations on the Public Council under the Federal tax service") the possibility and necessity of creation of public councils under the inspection of the Federal tax service of Russia grassroots level (particularly in the district, at district, urban, city, Interdistrict inspection); g) the order of the Public chamber of the Russian Federation with the support of the Federal tax service of Russia to organize a scientific and practical research in the development of specific forms, methods and types of activities of public control for the above-mentioned subjects of public control; d) the extension of the powers specified subjects of social control (for example, in terms of granting them the right of unhindered participation in onsite and offsite tax audits, suspension of implementation in case of detection of the actions of the tax inspection of signs of a crime, etc.); e) strengthening the material-technical base of public councils under FTS and its subsidiaries at any level with the aim of eliminating data dependencies of subjects of public control from the specified public authority; g) providing data subjects of public control of access to modern digital technologies of control, analysis, and information processing.