The Federal Tax Service and its territorial divisions as objects of public control in Russia

Goncharov Vitalii Viktorovich PhD in Law Associate Professor, Dean of the Faculty of Higher Education, Polytechnic Institute (branch), Don State Technical University in Taganrog 347900, Russia, Rostov region, Taganrog, Petrovskaya str., 109a niipgergo2009@mail.ru Other publications by this author     Grishchenko Ol'ga Vladimirovna PhD in Economics Associate Professor, Department of Economics and Entrepreneurship, A. P. Chekhov Taganrog Institute (branch) of the Federal State Budgetary Educational Institution of Higher Professional Education "Rostov State University of Economics" (RINH) 48 Initiative Street, Taganrog, 347924, Russia niipg2010@mail.ru

Petrenko Elena Gennad'evna PhD in Law Associate Professor of the Department of State and International Law, Kuban State Agrarian University named after I. T. Trubilin 350044, Russia, Krasnodar Territory, Krasnodar, Kalinina str., 13 niipgergo2009@mail.ru Other publications by this author

Introduction.

The issues of organization and implementation of public control in the Russian Federation are widely studied in the works of N. Y. Bondar, ^{[1, pp. 70-77]} L. A. Spector, ^{[3, pp. 186-188; 4, pp. 194-196]} A. A. Grigoriev, ^{[8, pp. 4-6]} I. S. Kalachikova, ^{[11, pp. 434-439]} N.. S. Rybolovleva, ^{[12, pp. 238-241]} as well as a number of other authors. At the same time, as noted in their works by A. A. Gadzhieva, ^{[2, pp. 331-336]} O. V. Grishchenko, ^{[5, pp. 127-130]} A. S. Yemelyanov, ^{[9, pp. 17-26]} I. V. Ivanova, ^{[10, pp. 10-12]} in the conditions of the increasing influence of modern information and communication technologies, as well as Due to the rapid digitalization of certain sectors of the Russian economy, the role of tax authorities is increasing, the fullness of the revenue part of the consolidated budget of the Russian Federation directly depends on the efficiency and effectiveness of their activities. In this regard, the research devoted to the analysis of the mechanism of organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service of the Russian Federation, as well as its territorial divisions, is of particular relevance. At the same time, the purpose of this scientific research is not only to identify and formalize the main problems associated with the formation and functioning of public control measures in relation to the above-mentioned object of public control, but also to develop and justify a system of measures to resolve the above-mentioned problems in order to ensure the development of this institution of civil society in our country.

The object of this scientific research is public relations related to the organization and implementation of public control in the Russian Federation, and the subject of the study is the norms of Russian law on the functioning of public control in relation to the activities, acts and decisions of the Federal Tax Service and its territorial divisions, materials of judicial practice, as well as scientific legal doctrine devoted to the study of how to the whole of civil society in Russia, as well as its individual elements, primarily the institution of public control.

The main text.

The Russian Constitution of 1993, the 30th anniversary of which we celebrate in a national referendum this year, has consolidated the legal status of the multinational people of Russia as the bearer of sovereignty and the only source of power in the country, which exercises its powers both directly (for example, through the institutions of free elections and referendums) and indirectly (in particular, through the activities of public authorities and local self-government bodies). However, the constitutional principles of democracy and the participation of citizens of the Russian Federation in the management of state affairs need a system of legal guarantees, among which are: the prohibition enshrined in the Basic Law of the country on the seizure of power and illegal retention of authority by any public authorities and their officials under threat of bringing the latter to legal responsibility (up to criminal); a system of checks and balances through which some public authorities exercise control over the activities of other public authorities; a system of constitutional control bodies (the most important of which are the Constitutional Court of the Russian Federation as a body of constitutional justice and the head of state as a guarantor of the Constitution, human and civil rights and freedoms in Russia); various institutions of the Russian civil society. At the same time, the most important institution of civil society is public control, through which citizens of the Russian Federation, as well as public associations and other non-governmental non-profit organizations have the opportunity to participate in monitoring the activities, acts and decisions of public authorities, state and municipal institutions, other bodies and organizations endowed by federal laws with the right to exercise certain public powers.

Public authorities occupy a key place in the system of objects of public control. In the context of this scientific research, the analysis of the implementation of this institute of public control in relation to the activities, acts and decisions of the Federal Tax Service and its territorial divisions is of particular importance. This public authority is important as an object of public control for a number of reasons: firstly, it is one of the most numerous federal public authorities, whose network of territorial divisions permeates the federal, regional and local levels (at the same time, legislation provides for the possibility of creating interregional inspections of the Federal Tax Service, for example, to work with large taxpayers); secondly, the activities of the Federal Tax Service of the country in one way or another concern any individuals residing in the territory of the Russian Federation, as well as legal entities operating in the country, or whose governing bodies are registered and located in Russia; thirdly, the occupancy of the revenue base directly depends on the efficiency and effectiveness of the activities of the Federal Tax Service a part of the consolidated budget of the country, which is especially important during the period of our country's military reform and the application of numerous sanctions against us by unfriendly countries and international governmental and non-governmental organizations.

However, the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions are associated with numerous problems, including the following:

Firstly, a significant problem in the functioning of the public control system is the lack of consolidation of this institution of civil society in the country's Constitution. At the same time, the text of the Basic Law does not mention the country's Public Chamber, which over the past almost twenty years has shown its effectiveness in organizing civil society control over the apparatus of public power in the country. In this regard, it seems necessary to incorporate the institution of public control into the Constitution of the Russian Federation, fixing in it a separate chapter dedicated to civil society. Similar attempts were made earlier, when preparing alternative drafts of the Constitution of the Russian Federation before 1993, but they were not included in the final version submitted to a national referendum. In the text of the Basic Law of the country, it is necessary to consolidate the concept, principles, forms, methods, types of public control measures, a list of its objects and subjects (or signs identifying them), detailing the mechanism of interaction of subjects of public control with state authorities and local governments.

Secondly, a certain problem in the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions is the fact that this institution of public control is not mentioned in the Tax Code of the Russian Federation, other normative legal acts on the organization and activities of the Federal Tax Service of the country. In particular, the Regulation on the Federal Tax Service, approved by Decree of the Government of the Russian Federation No. 506 dated 30.09.2004, does not fix the possibility of organizing and implementing control measures by subjects of public control in relation to the Federal Tax Service and its territorial divisions. In this regard, it seems necessary to supplement the Tax Code of the Russian Federation, as well as other normative legal acts on the organization and activities of the Federal Tax Service, with provisions that will fix the mechanism for organizing and conducting control measures of subjects of public control in relation to the activities, acts and decisions of the above-mentioned objects of public control.

Thirdly, a certain problem in the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions is the fact that public councils have not been established in most of these divisions, although Article 9 of Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation" this possibility is provided. In this regard, it seems necessary for the Public Chamber of the Russian Federation to initiate the creation of a similar variety of subjects of public control in front of the Federal Tax Service (for its territorial divisions). These subjects of public control will contribute to strengthening compliance with legislation on taxes and fees at the regional and municipal levels, which will strengthen the institution of public control in the country as a whole.

Fourthly, a significant problem hindering the effective functioning of the institute of public control in relation to this category of its objects is the fact that Russian legislation, as well as scientific legal doctrine, have not developed specific forms, methods and types of public control measures that can be used in the functioning of this institution of civil society in relation to the activities of, acts and decisions of the Federal Tax Service and its territorial divisions. In particular, this concerns the organization of public control over the legality of on-site and in-house tax inspections by the Federal Tax Service. In this regard, it seems necessary for the Public Chamber of the Russian Federation, with the involvement of legal scholars, to develop a system of specific forms, methods and types of public control measures in relation to the above-mentioned objects of public control (with their subsequent consolidation in subordinate normative legal acts regulating the organization and activities of the Federal Tax Service and its territorial divisions). Alternatively, it is possible to create a specific type of subjects of public control - public tax inspections, the main activity of which will be the organization and conduct of public control measures in relation to activities, acts and decisions, as well as assistance to tax authorities in implementing the principle of legality in the organization of taxation in our country.

Fifth, in the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions, there is the fact that the subjects of public control in our country have insignificant powers that would allow effective implementation of public control measures in relation to the above-mentioned objects of public control. In fact, all the powers are advisory in nature. Subjects of public control do not have real powers to prevent and suppress violations of the legislation of the Federal Tax Service and its territorial divisions. In this regard, it seems necessary to reconsider the whole concept of granting weak powers to subjects of public control. Alternatively, they can be given the authority to temporarily remove tax officials from office if, as a result of public control measures, signs of a crime have been identified in their actions (before the relevant public authority decides on the merits of this issue, including the court, the investigative committee, federal security agencies, etc.).

Sixth, a significant problem hindering the effective functioning of the institute of public control in relation to this category of its objects is the fact that modern information and communication technologies are poorly used in the organization and activities of subjects of public control in Russia, as we have already noted in previous studies. ^{[6, pp. 199-202; 7, pp. 196-200]} In this regard, it seems necessary for the Government of the Russian Federation, based on the experience of the Public Chamber of the country, to develop a system of federal programs aimed, on the one hand, at creating and developing the material and technical base of subjects of public control in Russia, and on the other hand, at implementing modern digital technologies in their activities. This is especially important when organizing and conducting public control measures regarding the activities, acts and decisions of the Federal Tax Service and its territorial divisions, because this federal service is advanced in the use of modern information and communication technologies.

Seventh, in the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions, the fact that the positive Soviet and foreign experience of civil society control over the apparatus of public authority in the country is poorly used in the organization and activities of subjects of public control. In this regard, the Public Chamber of the Russian Federation should be instructed to analyze the above-mentioned experience of the functioning of civil society institutions with its subsequent adaptation and inclusion in Russian legislation (by initiating this issue before the Government of the country, the head of state and the Federal Assembly of the Russian Federation).

Conclusion.

In the course of our scientific research, we have made a number of conclusions, among which the following can be distinguished:

1. The Institute of Public Control in the Russian Federation is the most important legal guarantee for the implementation, protection and protection of the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs.

2. The organization and conduct of public control events in our country covers the activities, acts and decisions of any public authorities. At the same time, the most important type of objects of public control of the Federal Tax Service and its territorial divisions, so this body of public authority in the Russian Federation: covers all citizens of the country, legal entities, as well as authorities with its activities; the filling of the revenue part of the consolidated budget of the country depends on the efficiency and effectiveness of its work; it is represented by territorial divisions at the regional and at the municipal level.

3. However, the organization and implementation of public control over the activities, acts and decisions of the Federal Tax Service and its territorial divisions are associated with numerous problems caused by: the lack of consolidation of this institution of civil society in the Constitution of Russia, as well as legislation regulating the activities of tax authorities; weak powers of subjects of public control, insufficient use of modern technologies by them information and communication technologies; lack of development of special forms, methods and types of public control measures in relation to the above-mentioned objects; weak use of Soviet and foreign experience of civil society control over the government apparatus.

4. The resolution of the above-mentioned problems will require the development and implementation of a system of measures, among which are, in particular: the incorporation of the institute of public control into the Basic Law of the country, as well as legislation regulating the organization and activities of tax authorities; the development of specific forms, methods and types of public control measures in relation to the activities, acts and decisions of tax authorities government authorities in the scientific literature and subordinate normative legal acts on public control using positive Soviet and foreign experience in the functioning of civil society institutions; development and implementation of comprehensive federal programs for the development of organizational, methodological and technological base of subjects of public control with simultaneous expansion of their powers.