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Administrative and municipal law
Reference:

The effectiveness of tax control in the conditions of humanization of the criminal procedure legislation of the Russian Federation

Karamov Ilgiz Floritovich

ORCID: 0009-0006-4099-6588

Assistant, Department of Financial and Administrative Law, Ufa University of Science and Technology

450005, Russia, Republic of Bashkortostan, Ufa, ul. Dostoevsky, 131, office 312

Absolvitur2017@gmail.com

DOI:

10.7256/2454-0595.2024.2.40827

EDN:

HLNPDU

Received:

24-05-2023


Published:

04-05-2024


Abstract: The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.


Keywords:

initiation of a criminal case, interrogation of a witness, tax crimes, control measures, tax control, procedural economy, measures of procedural coercion, tax search, humanization, criminal procedure legislation

This article is automatically translated.

Assessing the changes that have taken place in the criminal procedure legislation in the economic sphere, from the point of view of ensuring conditions for the safe conduct of business in Russia, it is impossible not to state their effectiveness.

Vladimir Putin's statement at a meeting with graduates of the personnel reserve development program of the Higher School of Public Administration of the RANEPA seems fair: "You propose <...> solutions to improve our tax system, each component of which should be economically justified and socially fair..." [11]

The study of the effectiveness of tax control in the context of the humanization of the criminal procedure legislation of the Russian Federation is confirmed. So, on June 7, 2023, the Federation Council of the Federal Assembly of the Russian Federation approved the Federal Law "On Amendments to the Criminal Procedure Code of the Russian Federation", developed by the Ministry of Justice of the Russian Federation. The federal law is aimed at excluding unjustified criminal legal impact on entrepreneurs [10]. Moreover, the importance of the study of aspects of tax control is emphasized by the growing responsibility of the domestic business sector, as evidenced by the results of a statistical analysis of the audit and consulting network FinExpertiza with reference to data from the Federal Tax Service (FTS). For the same period in 2021, the amount of additional charges was 2.2 times less. According to experts, the Federal Tax Service has increased on-site inspections, and the average amount of payments has also increased [12].

Thus, the degree of study of this issue seems insufficient due to the development of the legal environment, as well as the increase in the number of tax offenses in retrospect. The improvement of criminal procedure legislation to create decent business conditions, and the further liberalization of relations between authorities and entrepreneurs in the face of ongoing sanctions pressure are key factors for the economic sustainability of our country.

"Taxes embody the economically expressed existence of the state..." [13]. The beginning of liberalization of relations between authorities and business representatives is a consequence of the natural and progressive activity of the state in this area of legal regulation.

Moreover, the course taken by the State to mitigate responsibility for economic crimes continues.

Thus, since March 9, 2022, in the form of a federal law, the exclusive competence of tax authorities has been introduced in matters of initiating criminal proceedings on tax crimes by sending relevant materials to investigative authorities [5].

Now, the reason for initiating a criminal case on crimes provided for in Articles 198-199.2 of the Criminal Code of the Russian Federation is only materials sent by the tax authorities in accordance with the legislation on taxes and fees to resolve the issue of initiating a criminal case [1].

Therefore, without the results of the tax audit, a criminal case cannot be initiated.

According to the explanatory note to the draft federal law "On Amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation", it was developed in order to improve the legal regulation of issues regarding the initiation of criminal cases on tax crimes and crimes related to the implementation of compulsory social insurance against industrial accidents and occupational diseases [3].

At the same time, this is not the first attempt by the legislator to improve the legal regulation of the initiation of criminal proceedings based on the materials of specialized control bodies.

Federal Law No. 407-FZ of December 6, 2011 "On Amendments to Articles 140 and 241 of the Criminal Procedure Code of the Russian Federation" has already established a special procedure for considering the issue of initiating criminal proceedings under Articles 198-292 of the Criminal Code of the Russian Federation, in which the reason for initiating a criminal case was only those materials that were sent by the tax authorities in accordance with the legislation on taxes and fees to resolve the issue of initiating a criminal case [9].

The bill was aimed at improving criminal proceedings [2].

Subsequently, three years later, Federal Law No. 308-FZ of October 22, 2014. "On Amendments to the Code of Criminal Procedure of the Russian Federation" returned the general procedure for considering the issue of initiating a criminal case under Articles 198-292 of the Criminal Code of the Russian Federation in order to ensure an integrated approach to countering economic crimes, realizing the capabilities of law enforcement agencies and using the search potential of operational investigative activities to document tax crimes and establish intent on their commission [8].

As indicated in the explanatory note to the draft law, the special procedure for considering the issue of initiating criminal proceedings under Articles 198-292 of the Criminal Code of the Russian Federation "... is one of the main reasons for the low efficiency of tax crimes disclosure, which makes it significantly difficult to use the available results of operational investigative measures conducted by the internal affairs bodies of the Russian Federation in criminal proceedings The Federation in the framework of the fight against tax crime ..." [2].

In this regard, it is very appropriate to ask what was the reason for the low efficiency of the disclosure of tax crimes in the special procedure for considering the initiation of criminal proceedings under Articles 198-292 of the Criminal Code of the Russian Federation?

The inefficiency of individual control measures of tax control requires bringing them to the realities of life.

As noted by Rykun V.G., changes in criminal legislation (since 03/09/2022) contribute to reducing the number of abuses in the field of tax offenses due to an increase in the threshold for qualifying criminal liability for tax offenses [17]. However, at the moment, the legal regulation of criminal liability in terms of tax offenses does not allow us to unequivocally assert the existence of appropriate measures to influence the subjects of tax offenses.

According to the current legislation, witnesses, experts, specialists, and translators are among the participants in on-site tax audits.

The listed persons are subject to tax liability for the commission of the following tax offenses:

- non-appearance or evasion of appearance without valid reasons of a person called as a witness in a tax offense case. The sanction for the commission of this offense is one thousand rubles.

- unlawful refusal of a witness to testify, as well as giving deliberately false testimony. The sanction for the commission of this offense is three thousand rubles.

- refusal of an expert, translator or specialist to participate in conducting a tax audit. The sanction for the commission of this offense is 500 rubles.

- giving a deliberately false conclusion by an expert or making a deliberately false translation by a translator. The sanction for committing this offense is 5,000 rubles.

Based on the above, a natural question arises, how can such minor punishments serve the purposes of private and general prevention, for example, when it comes to tax evasion and fees for hundreds of millions of rubles?

In his speech at the XXV SPIEF in 2022, the President pointed out that "... we should think about raising the threshold for liability in case of non-payment of customs and other mandatory payments. In addition, we have not changed the parameters for determining large and especially large damage for a long time, despite the accumulated inflation. Such a discrepancy between the norm of the law and the realities of life certainly needs to be corrected ...".

The sanctions of Article 128 of the Tax Code of the Russian Federation, established by Federal Law No. 137-FZ of 07/27/2006, and Article 129 of the Tax Code of the Russian Federation, established by Federal Law No. 229-FZ of 07/27/2010, do not correspond adequately to modern life realities caused by accumulated inflation [6, 7]

Inflation for the period from 2006 to 2023 amounted to 250.11%, for the period from 2010 to 2023 it amounted to 136.93%, respectively [4].

In this regard, it is impossible to agree with the opinion of B.A. Nazarenko, since the mass desire of citizens to avoid paying taxes cannot be considered as an independent phenomenon in the absence of proper tools for investigating the circumstances of tax offenses [15].

One of the controversial topics remains the question of conducting an interrogation of a witness using videoconferencing systems. As indicated in the explanations of the assistant to the Moscow-Ryazan Transport Prosecutor I.V. Rezinkova, in accordance with the provisions of Article 278.1 of the Code of Criminal Procedure of the Russian Federation, when considering a criminal case in court using a videoconferencing system (hereinafter referred to as "VKS"), witnesses may be questioned. In the event that the interrogation of a witness in a court considering a criminal case is difficult, the court has the right to make a decision on the interrogation of a witness both on its own initiative and at the request of an interested person. At the end of the interrogation, documents and records that the interrogated witness can provide are sent to the court considering the case [16].

It is important to note that the reasons that make it difficult for a witness to participate in the investigation of circumstances remain identical both when considering a criminal case in court and when interrogating a witness for the purpose of identifying the circumstances of a tax offense (residence in another region, the need to incur unjustified travel costs, the presence of a real danger to life and health, a state of health in which a person is physically unable to move without assistance and others).

It seems that it is advisable to develop VKS agendas, as well as the permissibility of organizing VKS directly at the enterprise, which requires a number of appropriate changes to tax legislation.

There is no provision for a measure of procedural coercion to ensure the timely appearance of a witness for interrogation.

Such a measure of procedural coercion as a summons in case of non-appearance on a call without valid reasons of a witness would significantly increase the effectiveness of tax control.

To provide the tax authorities with the opportunity to send subpoenas to witnesses through the Public Services portal.

The issue of the possibility of conducting a comprehensive and commission examination during the production of an on-site tax audit remains unresolved.

The Tax Code of the Russian Federation does not provide for such an opportunity, which significantly reduces the clarity, completeness, and validity of the conclusions obtained as a result of expert research.

There is no possibility of questioning the expert to clarify the conclusion given by him.

It is necessary to consolidate the ability to carry out control measures in hard-to-reach areas, in the absence of appropriate means of communication, as well as in cases where the production of a control action is associated with danger to human life and health, without the participation of witnesses, with the mandatory use of technical means to record its progress and results.

Carrying out such control measures as inspection and seizure of documents raises certain questions of procedural economy.

In order to clarify the circumstances relevant to the completeness of the audit, an official of the tax authority has the right to inspect the premises of the person being checked, for which he needs to obtain a reasoned decision approved by the head of the tax authority of the official of the tax authority conducting the inspection.

At the same time, an official of the tax authority is authorized to remove documents from documents and in cases where there are not enough copies of the documents of the person being checked for tax control measures and the tax authorities have sufficient grounds to believe that the originals of documents may be destroyed, hidden, corrected or replaced, an official of the tax authority has no right to withdraw the originals of documents during the conduct such a control event as an inspection.

In order for an official to be authorized to seize the originals of documents identified during the inspection of the premises, an official of the tax authority must obtain another reasoned resolution approved by the head of the tax authority of an official of the tax authority conducting an on-site tax audit to conduct another control event: seizure.

There is no such control measure as a search, which significantly reduces the effectiveness of tax control.  Officials of tax authorities should be authorized to conduct a search on the basis of a reasoned decision of an official of the tax authority conducting an on-site tax audit approved by the head of the tax authority. 

The opinion of Batyukova V.E. regarding the lack of validity of the vector of humanization of Russian criminal policy in relation to tax crimes is controversial [14]. The above-mentioned statistical information and the identified problems in tax legislation necessitate changes to the provisions governing the conduct of control measures and are predetermined by the realities of life.

Thus, at the moment, the legislator is making certain attempts to improve the criminal procedure legislation of the Russian Federation, but the pace of creation in tax law requires simultaneous changes to the institute of tax control, which include the improvement of existing control measures and the introduction (borrowing) of new control measures. Improving the effectiveness of tax control measures is aimed at achieving the goals of private and general prevention of taxpayers, which, of course, is the basis for replenishing the regulatory framework.

References
1. "Criminal Code of the Russian Federation" No. 63-FZ of 13.06.1996. Official Internet portal of legal information [Electronic resource]. Retrieved from http://pravo.gov.ru/proxy/ips/?docbody&nd=102041891
2. Draft Law No. 357559-6 "On Amendments to the Criminal Procedure Code of the Russian Federation (on clarifying the procedure for initiating criminal cases)". System for ensuring legislative activity [Electronic resource]. Retrieved from https://sozd.duma.gov.ru/bill/357559-6
3. Draft Law No. 80928-8 "On Amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation (on clarifying the procedure for initiating criminal cases on crimes provided for in Articles 198-199.4 of the Criminal Code of the Russian Federation)". System for ensuring legislative activity [Electronic resource]. Retrieved from https://sozd.duma.gov.ru/bill/80928-8?ysclid=lhnkwhxmfv121767363#bh_note
4. Statistical data on inflation in Russia for the period from 27.07.2006. Inflation in Russia, inflation calculator [Electronic resource]. Retrieved from https://calcus.ru/inflyaciya?ysclid=lhnk3fo6zo516638707
5. Federal Law No. 51-FZ of 09.03.2022 "On amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation". Official Internet portal of Legal Information [Electronic resource]. Retrieved from http://publication.pravo.gov.ru/Document/View/0001202203090004
6. Federal Law No. 137-FZ of 27.07.2006 "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation in Connection with the implementation of measures to improve tax administration". Official Internet Portal of Legal Information [Electronic resource]. Retrieved from http://pravo.gov.ru/proxy/ips/?docrefstortf&oid=102108324&rvrefs=1
7. Federal Law No. 229-FZ of 27.07.2010 "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation, as Well as on Invalidation of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation in Connection with the Settlement of Arrears in the Payment of Taxes, fees, Penalties and Fines and Some Other Issues of tax administration". Official Internet portal of legal information [Electronic resource]. Retrieved from http://www.kremlin.ru/acts/bank/31588
8. Federal Law No. 308-FZ of 10/22/2014 "On amendments to the Criminal Procedure Code of the Russian Federation". Official Internet portal of legal information [Electronic resource]. Retrieved from http://publication.pravo.gov.ru/Document/View/0001201410220023
9. Federal Law No. 407-FZ of 06.12.2011 "On amendments to Articles 140 and 241 of the Criminal Procedure Code of the Russian Federation". Official Internet portal of Legal Information [Electronic resource]. Retrieved from http://pravo.gov.ru/proxy/ips/?docbody=&vkart=card&link_id=6&nd=102152690
10. The Federation Council of the Federal Assembly of the Russian Federation approved the Federal Law "On Amendments to the Criminal Procedure Code of the Russian Federation", developed by the Ministry of Justice of the Russian Federation. Official Internet Portal of the Ministry of Justice of the Russian Federation [Electronic resource]. Retrieved from https://minjust.gov.ru/ru/events/49557
11. Vladimir Putin at a meeting with graduates of the Personnel reserve Development Program of the Higher School of Public Administration of the RANEPA // Official Internet Portal of the President of Russia [Electronic resource]. Retrieved from http://www.kremlin.ru/events/president/transcripts/65873/print
12. FinExpertiza: additional tax charges to business for the three quarters of 2022 increased 2.2 times. Russian socio-political newspaper Kommersant [Electronic resource]. Retrieved from https://www.kommersant.ru/doc/5784773
13. Marx, K. (1955). Moralizing criticism and criticizing morality. Vol. 4. p. 308. Moscow.
14. Batyukova, V.E. (2021). On the issue of modern criminal law policy of tax crimes. Bulletin of Economic Security, 5. Retrieved from https://cyberleninka.ru/article/n/k-voprosu-o-sovremennoy-ugolovno-pravovoy-politike-nalogovyh-prestupleniy
15. Nazarenko, B.A. (2019). Criminal policy in the field of taxation. Journal of Russian Law, 4(220).
16. Explanations of the assistant of the Moscow-Ryazan transport prosecutor I.V. Rubinova. Official Internet portal of the Moscow Interregional Transport Prosecutor's Office [Electronic resource]. Retrieved from https://epp.genproc.gov.ru/web/mmtp/activity/legal-education/explain?item=57504204
17. Rykun, V.G. (2022). Decriminalization of tax crimes. International Journal of Humanities and Natural Sciences, 11-5. Retrieved from https://cyberleninka.ru/article/n/dekriminalizatsiya-nalogovyh-prestupleniy

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, as its name implies, is the problem of the effectiveness of tax control in the context of the humanization of the criminal procedure legislation of the Russian Federation. The stated boundaries of the study are fully respected by the author. The methodology of the research is not disclosed in the text of the article, but it is obvious that the scientists used universal dialectical, logical, historical, formal and legal research methods. The relevance of the research topic chosen by the author is insufficiently substantiated: "Assessing the changes that have taken place in the criminal procedure legislation in the economic sphere, from the point of view of ensuring conditions for the safe conduct of business in Russia, it is impossible not to state their effectiveness. The improvement of criminal procedure legislation to create decent business conditions, and the further liberalization of relations between authorities and entrepreneurs in the face of ongoing sanctions pressure are key factors for the economic sustainability of our country." Additionally, the scientist needs to list the names of the leading experts who have been engaged in the study of the problems raised in the article, as well as reveal the degree of their study. What the scientific novelty of the research is manifested in is not explicitly stated in the work. In fact, it manifests itself in a number of the author's proposals to improve the institution of tax control, but most of these proposals need additional discussion and justification, which will be discussed in more detail below. 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 author makes an attempt to substantiate the relevance of the chosen research topic. In the main part of the work, the scientist examines the evolution of the legal regulation of the initiation of criminal proceedings based on the materials of specialized control bodies, identifies problems affecting the effectiveness of tax control and suggests measures to improve it. The final part of the article contains general conclusions based on the results of the study. The content of the work fully corresponds to its title, but is not without a number of disadvantages. Thus, the author writes: "Inflation for the period from 07/27/2006 amounted to 250.11%, for the period from 07/27/2010 – 136.93%, respectively [4]." Both boundaries of the period for which the data is provided must be specified. The scientist notes: "The question of conducting an interrogation of a witness using video conferencing systems remains open." This issue is not covered in detail - the problem is simply mentioned, no solutions are offered. The author indicates: "There is no provision for a measure of procedural coercion to ensure the timely appearance of a witness for interrogation.Such a measure of procedural coercion as a summons in the event of a witness failing to appear on call without valid reasons would significantly increase the effectiveness of tax control." It is necessary to cite the positions of scientists on this issue and justify their proposal in more detail, to propose a formulation of the relevant norm of tax law. Similarly, the author's formulations of tax and legal norms can be proposed on the issue of the possibility of conducting a comprehensive and commission examination during the production of an on-site tax audit, such a control event as a search, etc. The bibliography of the study is presented by 9 sources (normative legal acts). From a formal and factual point of view, this is not enough. The theoretical basis of the research, which should be represented primarily by dissertations on the problems considered by the author, monographs and scientific articles, is completely absent. This led to the superficial, descriptive nature of the study. There is no appeal to opponents, which is unacceptable for a scientific article. The author does not enter into a scientific discussion. His proposals are not reasoned to the necessary extent. There are conclusions based on the results of the study ("Thus, at the moment, the legislator is making certain attempts to improve the criminal procedure legislation of the Russian Federation, but the pace of creation in tax law requires simultaneous changes to the institute of tax control, which include the improvement of existing control measures and the introduction (borrowing) of new control measures. Improving the effectiveness of tax control measures is aimed at achieving the goals of private and general prevention of taxpayers, which, of course, is the basis for replenishing the regulatory framework"), but they are general in nature (not specified). Thus, they need to be improved. The final part of the work should accumulate all the scientific achievements of the author on the problems he studies. The article was not read by the scientist. There are many typos, spelling, punctuation, and syntactic errors in it. The interest of the readership in the article submitted for review can be shown primarily by specialists in the field of tax, administrative, criminal, and criminal procedure law, provided that it is substantially improved: disclosure of the research methodology, additional justification of the relevance of the chosen research topic, introduction of the theoretical basis of the study and, as a result, elements of scientific novelty and discussion, formulation of clear and specific conclusions based on the results of the conducted research, elimination of violations in the design of the work.

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 "The effectiveness of tax control in the context of the humanization of the criminal procedure legislation of the Russian Federation". The subject of the study. The article proposed for review is devoted to topical issues of tax control in the context of the humanization of the criminal procedure legislation of the Russian Federation. As the author points out, "the degree of study of this issue seems insufficient due to the development of the legal environment, as well as the increase in the number of tax offenses in retrospect." The subject of the study was the norms of legislation, the opinions of scientists, draft federal laws and other sources. Research methodology. The purpose of the study is not stated directly in the article. At the same time, it can be clearly understood from the title and content of the work. The purpose can be designated as the consideration and resolution of certain problematic aspects of the issue of the effectiveness of tax control in the context of the humanization of the criminal procedure legislation of the Russian Federation. Based on the set goals and objectives, the author has chosen the methodological basis of the study. 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 empirical data. 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 (first of all, the norms of the legislation of the Russian Federation and draft federal laws). For example, the following conclusion of the author: "Federal Law No. 407-FZ of December 6, 2011 "On Amendments to Articles 140 and 241 of the Criminal Procedure Code of the Russian Federation" has already established a special procedure for considering the issue of initiating criminal proceedings under Articles 198-292 of the Criminal Code of the Russian Federation, in which the reason for initiating a criminal case was only those materials that were sent by the tax authorities in accordance with the legislation on taxes and fees to resolve the issue of initiating a criminal case." The possibilities of an empirical research method related to the study of various data should be positively assessed. So, the author indicated the following: "The sanctions of Article 128 of the Tax Code of the Russian Federation, established by Federal Law No. 137-FZ of 07/27/2006, Article 129 of the Tax Code of the Russian Federation, established by Federal Law No. 229-FZ of 07/27/2010, do not correspond adequately to modern life realities caused by accumulated inflation [6, 7]. Inflation for the period from 2006 to In 2023 it amounted to 250.11%, for the period from 2010 to 2023 it amounted to 136.93%, respectively [4]. In this regard, it is impossible to agree with the opinion of B.A. Nazarenko, since the mass desire of citizens to avoid paying taxes cannot be considered as an independent phenomenon in the absence of proper tools for investigating the circumstances of tax offenses [15]." 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. The author is right that "The improvement of criminal procedure legislation to create decent conditions for entrepreneurial activity, and further liberalization of relations between authorities and entrepreneurs in the face of ongoing sanctions pressure are key factors for the economic stability of our country." 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: "at the moment, the legislator is making certain attempts to improve the criminal procedure legislation of the Russian Federation, but the pace of creation in tax law requires simultaneous changes to the institute of tax control, which include the improvement of existing control measures and the introduction (borrowing) of new control measures. Improving the effectiveness of tax control measures is aimed at achieving the goals of private and general prevention of taxpayers, which, of course, is the basis for replenishing the regulatory framework." These and other theoretical conclusions can be used in further scientific research. Secondly, the author suggests ideas for generalizing the current legislation, as well as legal acts planned to be put into effect. This may be useful for practicing lawyers in the field under study. 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 "Administrative and Municipal Law", as it is devoted to legal problems related to tax control. The content of the article fully corresponds to the title, as the author considered the stated problems and achieved the 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 (Batyukova V.E., Nazarenko B.A., Rykun V.G.). Thus, the works of these authors correspond to the research topic, have a sign of sufficiency, 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 stated problematic issues. Based on the above, summing up all the positive and negative sides of the article, "I recommend publishing"