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
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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.
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
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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
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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., Petrenko E.G., Borisova A.A., Tolmacheva L.V., Dmitrieva I.A. —
The System of Social Trust (Social Rating) in China: Problems and Prospects of Implementation in the Russian Federation
// Administrative and municipal law. – 2023. – ¹ 3.
– P. 78 - 91.
DOI: 10.7256/2454-0595.2023.3.39983
URL: https://en.e-notabene.ru/ammag/article_39983.html
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Abstract: This article is devoted to the analysis of problems and prospects of development of the social trust system (social rating) in the People's Republic of China. At the same time, the authors conclude that the development and implementation by the state of behavioral control systems for both individuals and legal entities is a necessity to ensure optimal management of all areas of society. However, their implementation should be carried out under the constant supervision of civil society institutions (in particular, through the functioning of the institute of public control). The author uses a number of methods of scientific research, in particular: analysis; synthesis; interpolation; extrapolation; comparative legal; historical; sociological and a number of others.
The paper examines the genesis of the social trust system (social rating) in the People's Republic of China, formalizes and justifies the author's classification of the stages of its formation and development, analyzes the impact of this system on the processes of implementation and protection of the system of constitutional rights and freedoms of citizens of the People's Republic of China, identifies and formalizes not only the main problems hindering the development of this system, but also the main directions of this development. The paper analyzes the impact of the social trust system (social rating) in China on the formation and development of behavioral surveillance systems initiated by public authorities in various countries, including the Russian Federation.