Abstract: This article is devoted to the analysis of the influence of civil society institutions on fiscal policy in the Russian Federation. The paper examines the structure of civil society in Russia, examines the place and role of its various institutions (primarily the institute of public control) in the system of legal guarantees for the implementation and protection of both the system of constitutional principles and the system of human and civil rights and freedoms, the rights and legitimate interests of public associations, as well as other non–governmental non-profit organizations. The article analyzes the essence and content of the fiscal policy of the state, its place and role in the state policy of the Russian Federation. The paper examines the main factors influencing the formation and development of the fiscal policy of the Russian state. This article uses a number of scientific research methods: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The authors analyzed various approaches to defining the concepts of civil society and fiscal policy of the state, developed and justified the author's definitions of these concepts. The paper substantiates the role of civil society in the system of factors determining the directions of development of the fiscal policy of the Russian Federation. The article analyzes the main directions of the impact of various civil society institutions on the formation and development of the fiscal policy of the Russian Federation. The paper formalizes and explores the main problems that hinder the optimization of the processes of influence of civil society institutions on the processes of formation and development of the fiscal policy of the Russian state. The authors have developed and substantiated a system of measures to resolve these problems aimed both at the development of Russian civil society as a whole and at optimizing fiscal policy in the Russian Federation.

Abstract: The article is a review of the monograph by Voronin B.A., Golovina S.G., Chupina I.P. and others. Modern rural cooperation as a complex socio-economic system. Yekaterinburg: Ural State Agricultural University, 2019. 221 pp. (ISBN 978-5-901709-14-16). The monograph studying an important scientific issue was prepared by the authors in 2019. In the reviewer’s opinion, it is the first Russian comprehensive scientific research considering the topical legal problems of rural cooperation development in the Russian Federation as a single socio-economic system. The research is based on the set of methods of scientific cognition including analysis, synthesis, comparison, classification, the formal logical and statistical methods, scientific forecasting, etc. The reviewer believes that this monograph fully complies with the requirements of the current legislation of Russia to scientific works of this level, and of great interest both in theoretical and practical contexts. The study can be used as an educational material in the institutions of higher and secondary specialized education (particularly in Bachelor’s, Master’s and specialist’s programmes in economic and law faculties).