On the problems and prospects of interaction of subjects of public control with tax authorities

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

Introduction.

The issues of organization and implementation of public control in relation to public authorities are widely studied in the works of I. E. Belsky, ^{[2, pp. 28-43]} L. A. Bespaloy, ^{[3, pp. 180-189]} L. A. Spector, ^{[5, pp. 186-188; 6, pp. 194-196]} V. V. Gryba, ^{[12, pp. 2-5; 13, pp. 56-61]} D. I. Denisova, ^{[15, pp. 102-113]} S. A. Lubennikova, ^{[17, pp. 68-76]} E. A. Ogneva, ^{[19, pp. 43-47]} as well as a number of other authors. At the same time, a number of scientific articles, in particular, by A. I. Baichurina, ^{[1, pp. 39-41]} V. V. Voitova, ^{[4, pp. 104-116]} V. V. Grib, ^{[10, pp. 154-160; 11, pp. 2-6]} A. N. Dombrovsky, ^{[16, pp. 26-27]} are devoted to the analysis of the organization and the implementation of public control over the tax authorities. However, in the context of this study, it is of particular relevance to conduct a public law analysis of the mechanism of interaction of subjects of public control with tax authorities. In this regard, the purpose of this scientific work is not only the analysis of modern problems related to the organization and implementation of interaction between subjects of public control and tax authorities in the country, but also the development and justification of a system of measures aimed at solving these problems in order to provide new areas of interaction and cooperation of the above-mentioned structures. At the same time, the object of this study is public relations related to the organization and implementation of the activities of subjects of public control in the Russian Federation, and the subject of the study is represented, on the one hand, by legal norms regulating the mechanism of interaction between subjects of public control and tax authorities in Russia, materials of judicial practice, and on the other hand, scientific legal doctrinal sources in the field of public control in our country.

The main text.

In a modern democratic state, the level of democracy and legality directly depends on the degree of development of civil society institutions and their influence on the processes of organization and activities of public authorities in the country. In this regard, it should be noted that in the Russian Federation, the multinational people of Russia are the bearer of sovereignty and the only source of power in the state, exercising their powers through direct and indirect forms of democracy. However, the constitutional principles of democracy and participation of citizens of the Russian Federation in the management of state affairs need a system of legal guarantees, the most important of which is the institution of public control, through which both citizens of the country and numerous 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 organizations, as well as other bodies and organizations endowed by federal law with the right to exercise certain public powers. 

At the same time, the most important place in the system of objects of public control in the Russian Federation belongs to numerous public authorities (federal, regional, municipal). The legislator removed a number of objects from the subject of Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation", justifying this decision by saying that public control over these objects will be regulated by separate federal laws. However, the activities, acts and decisions of a significant part of public authorities are covered by the above-mentioned Federal Law, including the tax authorities analyzed in this article.

 At the same time, in the process of organizing and implementing public control, its subjects enter into relations with tax authorities not only in connection with public control measures carried out in relation to their activities, acts and decisions.

In particular, an analysis of Article 16 of Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation" shows that at least three forms of interaction between subjects of public control and public authorities (including tax authorities) can be distinguished:

Firstly, such a form of interaction when a tax authority acts as an object of public control (its activities, acts and decisions) in connection with alleged violations of current legislation by representatives of this tax authority by the subject of public control (for example, adopted illegal acts, inspections conducted in violation of tax legislation, etc.).

Secondly, this form of interaction, when the tax authority acts as a body of state control (supervision). The analysis of paragraph 1 of the Decree of the Government of the Russian Federation dated 30.09.2004 No. 506 On the Approval of the Regulations on the Federal Tax Service" shows that the Federal Tax Service of Russia is a federal executive authority exercising functions of control and supervision over compliance with legislation on taxes and fees, for the correctness of calculation, completeness and timeliness of taxes, fees and insurance contributions to the relevant budget contributions, in cases provided for by the legislation of the Russian Federation, for the correctness of calculation, completeness and timeliness of making other mandatory payments to the relevant budget, for the use of cash registers, as well as the functions of the currency control body within the competence of tax authorities. And, consequently, the subject of public control, having carried out public control measures, for example, in relation to the district tax inspectorate, whose management did not take the measures provided for by law to eliminate violations identified during the public control event, may apply to a higher tax inspectorate, sending the final materials compiled in connection with the public control event. The higher tax authority, having reviewed these materials, will provide a reasoned response to the subject of public control.

Thirdly, the last form of interaction will be the appeal of the subject of public control to the tax authority in connection with violations of tax legislation revealed during the public control measures carried out by various objects of public control (for example, state institutions that are taxpayers, customs authorities that did not correctly identify the imported goods, which led to non-payment of tax payments, etc.).

However, the organization and implementation of interaction with tax authorities by subjects of public control are associated with numerous problems, among which the following can be distinguished:

Firstly, a significant problem is the fact that the institution of public control is not mentioned in the Constitution of the Russian Federation in any way, which undermines its authority both in the eyes of ordinary citizens of the country and officials of numerous public authorities in the country, reducing, as we noted in previously published works, the effectiveness of public control measures. ^{[7, pp. 127-130; 8, pp. 199-202]} In this regard, it seems necessary to incorporate this institution of civil society into the Basic Law of the country. This can be done by including a new chapter "Civil Society" in the Constitution of Russia, placing it on the 3rd place in the list of chapters of the Basic Law. Or add provisions on the institute of public control directly to the text of existing chapters. These additions should consolidate the concept of public control, its principles, methods, forms and types of measures, a list of subjects and objects of public control, or a list of identifying features. In addition, the text of the Constitution should enshrine the mechanism and basic forms of interaction between subjects of public control and public authorities, including the mechanism of their mutual responsibility in connection with organized and ongoing public control events.

Secondly, a certain problem that complicates the organization and implementation of interaction between subjects of public control and tax authorities is the fact that the Tax Code of the Russian Federation, as well as a significant part of the subordinate regulatory legal acts regulating the organization and activities of tax authorities, does not contain any mention of the possibility of organization and implementation in relation to them activities, acts and decisions of public control measures. As noted by a number of authors, this circumstance makes it difficult to protect the rights of taxpayers from the actions of representatives of tax authorities. ^{[18, pp. 23-26; 14, pp. 6-7]} In this regard, norms should be incorporated into tax legislation on the one hand, the organization and implementation of public control over the activities, acts and decisions of tax authorities on the other hand, the forms of interaction between subjects of public control and tax authorities (that is, the provisions of Article 16 of Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation" in relation to the above-mentioned interaction between tax authorities and subjects of public control should be detailed).

Thirdly, a significant problem is the fact that the subjects of public control are endowed, in our opinion, with insufficient powers to organize and implement effective interaction with tax authorities, allowing them to fully realize the goals and objectives of public control. For example, subjects of public control have no real authority to ensure and implement the rights of citizens of the Russian Federation, the rights and legitimate interests of public associations and other non-governmental non-profit organizations that are violated by tax authorities. In this regard, it is possible, for example, to supplement the powers of subjects of public control with the right to participate in on-site tax audits at the request of public associations and other non-governmental non-profit organizations, if the latter believe that their rights and legitimate interests are violated or may be violated during the organization and conduct of these inspections.

Fourthly, a certain problem that complicates the organization and implementation of interaction between subjects of public control and tax authorities is the fact that the current legislation and scientific legal doctrine have not developed a specific mechanism for interaction between subjects of public control and tax authorities. In this regard, for example, special forms of such interaction can be fixed in the current legislation, in particular, the previously mentioned participation of representatives of subjects of public control in conducting on-site tax audits by tax authorities (for example, at the request of public associations and other non-governmental non-profit organizations, if the latter believe that their rights and legitimate interests are violated or may be violated during the organization and conduct of these inspections).

Fifth, a significant problem is the fact that subjects of public control have weak financial, organizational, and technical resources for effective and operational interaction with public authorities, including tax authorities. To solve this problem, the Public Chamber of the country should contact the Government of the Russian Federation with a proposal to develop and adopt a system of federal programs dedicated to the development of the material, organizational, legal, material and technical base of subjects of public control.

Sixth, a certain problem that complicates the organization and implementation of interaction between subjects of public control and tax authorities is the fact that in the Russian Federation subjects of public control poorly use the positive foreign experience of interaction with tax authorities. In particular, as we noted earlier, ^{[9, pp. 196-200]} modern digital technologies for instant information exchange with tax authorities are poorly used in order, on the one hand, to achieve maximum compliance with tax legislation, and on the other hand, without violating the rights and freedoms of citizens of the country, the rights and legitimate interests of public associations and other non-governmental non-profit organizations.

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 Russia is a fundamental legal guarantee for the implementation, protection and protection of the entire system of constitutional principles, and, above all, the principles of democracy and participation of citizens of the Russian Federation in the management of state affairs.

2. At the same time, the analysis of the mechanism of interaction between subjects of public control and public authorities, which are key objects of public control, is of crucial importance. Due to the huge role of tax authorities in the life of society and the state, it is of particular relevance to conduct a public law analysis of the entire mechanism of interaction between subjects of public control and tax authorities in Russia.

3. As established in this scientific article, the main forms of the above-mentioned interaction of subjects of public control and tax authorities in the Russian Federation are their interaction: a) as a subject and object of public control; b) as a body of state control (supervision) and a subject of public control, sending final documents prepared based on the results of public control measures against third parties; c) as a subject of public control and a public authority called upon to respond in connection with the provision of information on signs the composition, for example, of a tax offense identified during the implementation of public control.

4. At the same time, the organization and implementation of the above-mentioned interaction are associated with a number of problems caused by: a) the lack of consolidation of the institution of public control in the Constitution of the Russian Federation, the Tax Code of the Russian Federation, as well as in a significant part of subordinate normative legal acts devoted to the organization and activities of tax authorities; b) the lack of development in the current legislation and scientific legal doctrine of the specific mechanism of interaction between subjects of public control and tax authorities; c) insufficient use of modern digital technologies in the implementation of the forms of the above-mentioned interaction, as well as relevant foreign experience; d) weak powers of subjects of public control; e) insufficient financing of their activities.

5. The resolution of these problems requires the development and implementation of a system of measures, including: a) incorporation of this institution of civil society into the Basic Law of the country and tax legislation; b) development of new, as well as detailing existing forms of interaction between subjects of public control and tax authorities in Russia; c) implementation of a system of federal programs for the development of the material, organizational, legal, material and technical base of subjects of public control; d) the organization by the Public Chamber of the Russian Federation of an analysis of the foreign experience of interaction between civil society institutions and tax authorities with its subsequent adaptation and implementation in the practical activities of subjects of public control.