Borisova A.A., Goncharov V.V., Petrenko E.G., Poyarkov S.Y. —
Public budget control in Russia: to the problem statement
// Finance and Management. – 2024. – ¹ 1.
– P. 86 - 98.
DOI: 10.25136/2409-7802.2024.1.69598
URL: https://en.e-notabene.ru/flc/article_69598.html
Read the article
Abstract: This article is devoted to the analysis of the Institute of public budget control in the Russian Federation. The paper explores various points of view in the scientific and educational literature regarding the legal nature and essence of public budget control in Russia. The authors have developed and justified the author's definition of public budget control, which should be understood as the activities of subjects of public control for the organization and conduct of public control measures in relation to the activities, acts and decisions of subjects of budgetary legal relations caused by the processes of drafting state and municipal budgets, budgets of extra-budgetary funds, their consideration and preparation of reports on their execution (in part the legality of the formation, distribution and use of these budgetary funds). The article analyzes the common features and differences between the institutions of public financial control, public tax control and public budget control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The authors analyze modern problems that hinder the optimal organization and implementation of public budget control measures in the Russian Federation, among which are: the lack of formalization of the concept of "public budget control" both in the Constitution of the country and in current legislation; the absence in the Russian scientific doctrine of public control of a unified approach to the definition of this concept, its content, objectives, tasks, specific forms, methods and types of measures; insufficient use in this area of positive foreign experience of civil society control over budgetary legal relations; weak organizational and technical base of subjects of public control; lack of real powers for these subjects to exercise public budget control. The article develops and substantiates a system of measures to resolve these problems.
Poyarkov S.Y., Goncharov V.V., Petrenko E.G., Borisova A.A. —
Public tax control in Russia: to the problem statement
// Taxes and Taxation. – 2023. – ¹ 6.
– P. 60 - 73.
DOI: 10.7256/2454-065X.2023.6.69581
URL: https://en.e-notabene.ru/ttmag/article_69581.html
Read the article
Abstract: This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. The authors analyze various points of view in domestic and foreign educational and scientific literature on the concept, content and limits of public tax control in Russia. The article formalizes and substantiates the authors' definition of the concept of "public tax control". The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and implementation of public tax control in the Russian Federation are associated with numerous problems: the lack of consolidation of the institution of public tax control in the country's Constitution and current legislation; insufficient elaboration in the Russian scientific legal doctrine of the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities; lack of subjects of public control (including subjects of public tax control) real powers; insufficient level of development of financial, property, organizational and legal base of subjects of public control; lack of specialized subjects of public tax control; weak use of foreign positive experience in organizing and implementing tax control of civil society institutions; lack of consolidation in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation of measures of increased legal responsibility for countering legitimate activities of representatives of subjects of public tax control. The article develops and substantiates a system of measures to resolve these problems.
Petrenko E.G., Goncharov V.V., Borisova A.A., Poyarkov S.Y. —
Public Councils under the Federal Tax Service of Russia and its territorial divisions: current problems and development prospects
// Taxes and Taxation. – 2023. – ¹ 6.
– P. 74 - 85.
DOI: 10.7256/2454-065X.2023.6.69622
URL: https://en.e-notabene.ru/ttmag/article_69622.html
Read the article
Abstract: This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.
Goncharov V.V., Petrenko E.G., Poyarkov S.Y., Borisova A.A. —
Public financial control in Russia: modern problems and ways of improvement
// Finance and Management. – 2023. – ¹ 4.
– P. 21 - 32.
DOI: 10.25136/2409-7802.2023.4.69577
URL: https://en.e-notabene.ru/flc/article_69577.html
Read the article
Abstract: This article is devoted to the analysis of the Institute of public financial control in the Russian Federation. The paper explores various points of view in the scientific and educational literature regarding the legal nature and essence of public financial control in Russia. The authors substantiate the position according to which public financial control can be both internal, carried out, in particular, by trade union organizations, and external, which is carried out by other subjects of public control, checking financial and related issues of the activities of business entities, including public authorities, state and municipal organizations, other bodies and organizations implementing on the basis of federal laws, separate public powers. The article analyzes the common features and differences between the institutions of public financial control, public tax control and public budget control. The authors use a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The authors analyze modern problems that hinder the optimal organization and implementation of public financial control measures in the Russian Federation, among which are: a) the failure to consolidate this institution of civil society in the country's Constitution and current legislation; b) the lack of a unified understanding of legal grounds, limits, forms, methods and types of measures in scientific legal doctrine public financial control; c) the lack of real powers for the subjects of public control to carry out the above-mentioned measures; d) the lack of specialized subjects of public control in this area of its implementation; e) the insufficiency of the material, technical and organizational and legal base of subjects of public control for the implementation of these measures; f) weak use of positive foreign experience in this area. The article develops and substantiates a system of measures to resolve these problems.
Goncharov V.V., Poyarkov S.Y. —
Human rights and freedoms as the ideal value of modern state
// Philosophy and Culture. – 2017. – ¹ 1.
– P. 47 - 50.
DOI: 10.7256/2454-0757.2017.1.21588
Read the article
Abstract: This article is dedicated to examination of the rights and freedoms of an individual as the ideal values of the modern state. The work substantiates the position that human rights as a universal category serve as a significant dominant in development of civil society alongside the counterforce of absolutization of political power of the state in the process of establishment of constitutionalism. Rights and freedoms are the ideal value of any modern democratic state; because firstly, a person represents the highest value of social development, and, secondly, the purposes of existence and functionality of the government apparatus itself. Thus, the recognition, consolidation in the existing legislation (primarily the Constitution), adherence to and protection of the rights and freedoms of man and citizen, on one hand – is the cornerstone of formation and functionality of the government apparatus in modern democratic state as; and on the other hand – one of the main goals and tasks of the state.
Goncharov V.V., Poyarkov S.Y. —
The Arctic in the 21st century: is the military struggle for this region possible?
// Arctic and Antarctica. – 2016. – ¹ 2.
– P. 131 - 137.
DOI: 10.7256/2453-8922.2016.2.20356
URL: https://en.e-notabene.ru/arctic/article_20356.html
Read the article
Abstract: The paper studies the causes and conditions of the possible scenarios that can cause conflicts between the global and regional powers over the access to the Arctic region resources. The authors suppose that the special geopolitical position of the Arctic, its natural resources, including the hydrocarbon and freshwater reserves, will have been causing conflicts between the key geopolitical actors – Russia, the US and China – from the second third of the 21st century. The authors apply the set of scientific research methods, including statistical, formal logical and historical methods, modeling and analysis. In the authors’ opinion, Russia should clearly define and substantiate the zone of its strategic interests in the Arctic basin and continental shelf, and realize comprehensive protection of this territory using political instruments. In case of military and political blackmail on the part of NATO, Russia should peremptorily formulate the idea that Russia’s part of the Arctic region is the zone of her strategic interests and any infringement on it will be repelled using all military means.