Public tax control in Russia: to the problem statement

Poyarkov Sergei Yur'evich PhD in Pedagogy Academic Secretary, All-Russian Scientific Research Institute of Physical-Technical and Radio Technical Measurements 350007, Russia, Krasnodar, Khimzavodskaya Street 48, office #4 niipgergo2009@mail.ru Other publications by this author     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     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

Borisova Anna Anatol'evna PhD in Pedagogy Associate Professor, Head of the Department of Humanities and Socio-Economic Sciences, 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 the organization and implementation of tax control in the Russian Federation are widely studied in the works of R. Sh. Abakarova, ^{[1, pp. 49-51]} I. O. Antroptseva, ^{[2, pp. 3-6]} L. G. Baranova, ^{[4, pp. 102-110]} M. E. Bubnova, ^{[5, pp. 107-110]} E. G. Vasilyeva, ^{[6, pp. 82-89]} M. A. Egorova, ^{[14, pp. 10-15]} A. S. Yemelyanova, ^{[15, pp. 205-209; 16, pp. 17-26]} I. V. Maryasis, ^{[19, pp. 123-127]} D. V. Ryabkova, ^{[20, pp. 282-284]} P. S. Chikunova, ^{[21, pp. 49-55]} Z. S. Yakupova, ^{[23, pp. 550-556; 24, pp. 478-485]} as well as a number of other authors. At the same time, in the works of A. I. Baichurina, ^{[3, pp. 39-41]} V. V. Voitov, ^{[7, pp. 104-116]} M. S. Golovneva, ^{[8, pp. 4-10]} as well as some other scientists, considerable attention is paid to the issues of ensuring the development of the Russian tax system and increasing the degree of participation in this process of various institutions of the Russian civil society. In this regard, the analysis of the most important type of public control - public tax control - is of particular interest. This is the reason for the choice of the topic of this scientific research, the purpose of which is not only the formalization and analysis of modern problems that hinder the optimal organization and implementation of public tax control, but also the development and justification of a system of measures to resolve these problems. Among the tasks of this study are: substantiation of the place and role of the institute of public control in the system of legal guarantees for the implementation, protection and protection of both the constitutional principles of democracy and the participation of citizens in the management of state affairs, and in general the entire system of human and civil rights and freedoms in Russia; analysis of the role and importance of public tax control in the system of civil society institutions in the country; research of modern approaches regarding the definition of the concept and content of public tax control, the grounds and limits of its implementation (with the development and justification of the author's definition of the concept of "public tax control"); formalization and analysis of the main problems hindering the optimal functioning of the institute of public tax control; development and justification of problems to resolve them.

The object of the study is public relations related to the organization and implementation of public tax control in the Russian Federation. In turn, the subject of scientific research is the norms of legislation on public control, the scientific legal doctrine of public control, materials of judicial practice and the practice of functioning of subjects of public control. The relevance of the topic of this scientific article is due to the need to ensure the full functioning of the institute of public control in relation to the entire system of tax relations. The scientific novelty of the study consists, in particular, in substantiating the need to consolidate the concept of "public tax control" in the country's Constitution and current legislation, as well as developing a set of measures to ensure the optimal functioning of this institution of civil society.

The main text.

The level of democracy in any modern state is determined, first of all, by the presence of real powers among the citizens of the country to manage the entire system of public power in the state, to determine the directions of development of society and the state. In this regard, the Russian Federation acts as a modern democratic State governed by the rule of law, in the Constitution of which the legal status of a multinational people is fixed at the highest possible level – as the only source of power in the state and the bearer of sovereignty. The people of Russia have a wide range of opportunities to exercise their powers both directly (for example, through the institutions of free elections and referendums) and indirectly (in particular, through the activities of numerous state authorities, local governments and other officials).

However, the constitutional principles of democracy and the participation of citizens in the management of state affairs, as well as the whole system of human and civil rights and freedoms, need a system of legal guarantees that ensure their implementation, protection and protection from unlawful encroachments. The most important place in the system of these guarantees is occupied by the institute of public control, through which Russian citizens and public associations (other non-governmental non-profit organizations) have the opportunity to participate in monitoring the activities of state authorities, local governments, state and municipal organizations, other bodies and organizations exercising certain public powers on the basis of federal laws.

The tax rights and freedoms of the citizens of our country are a key variety of them. In addition, the most important and oldest type of activity of the apparatus of public power (since the time of the existence of slave-owning states) is the activity of collecting taxes, fines, excise taxes, penalties, etc., aimed at implementing the fiscal function of the state.

In this regard, it seems that the most important variety among the entire system of civil society institutions is public tax control.

There are several approaches in the Russian and foreign educational and scientific literature regarding the definition of the concept and content of public tax control, the basis and limits of its implementation.

Firstly, a number of authors classify it as a kind of public financial control. ^{[3, pp. 39-41]} This point of view is based on the fact that a significant part of scientists classify state tax control as a type of state financial control. However, a detailed analysis, for example, of paragraphs "h" and "g" of Article 71 of the Constitution of the Russian Federation shows that the spheres of financial and tax legislation are legally delimited as subjects of competence. In turn, for example, the Basic Law of the country ignores the concept of "budget legislation", understanding it as a set of several groups of legal foundations (in particular, issues of the federal budget, regional and local budgets, budgets of federal funds, for example, regional development, etc.).

Secondly, some authors attribute public tax control to an element of the development of a high level of tax culture in the country.^{[17, pp. 38-45]} In part, this point of view seems fair, since the presence of a developed institute of public tax control indicates a high level of legal culture and legal awareness of the population, which, both in the person of ordinary citizens and numerous public associations and other non-governmental non-profit organizations, participates in the organization and conduct of relevant public events control. However, the purpose of public tax control is still, first of all, to protect the tax rights and freedoms of both citizens of the country and numerous public associations.

Thirdly, according to a number of authors, public tax control acts in the form of preliminary state tax control, ^{[18, pp. 186-191]} due to the fact that the tax authorities are not so numerous as to ensure tax control everywhere in relation to all its objects in a mode close to real time. And the subjects of public tax control, identifying violations of tax legislation, apply to the tax authorities, which will be able to carry out more extensive and professional measures of state tax control, identify existing violations, take measures to eliminate them, as well as bring the perpetrators to the established legal responsibility.

In our opinion, public tax control, acting as a kind of public control in the Russian Federation, is the activity of subjects of public control carried out with the direct participation of citizens of the Russian Federation, public associations and other non-governmental non-profit organizations, to control the economic security of the country and compliance with state and municipal fiscal interests. At the same time, public tax control should be distinguished from public financial control, the essence of which is the organization and conduct of public control measures of financial and related other types of business entities, including public authorities, state and municipal organizations, other bodies and organizations exercising certain public powers on the basis of federal laws. Public budget control, in turn, is broadly limited to 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 terms of the legality of the formation, distribution and use of these budgetary funds).

However, the organization and conduct of public tax control events are associated with numerous problems, among which the following can be distinguished:

Firstly, the fact that the institution of public control is not reflected in the Constitution of the Russian Federation is a significant problem. Moreover, any attempts to include in the system amendments to the Basic Law of the country, which were adopted by popular vote in 2020, additions regarding the formalization of the institute of public control failed, although this institution of civil society, as we noted in previous studies, ^{[9, pp. 186-188; 10, pp. 194-196]} proved to be in favor of 15 years preceding 2020 (since the establishment of the Public Chamber of the Russian Federation), as an effective legal guarantee for the implementation, protection and protection of both the system of constitutional principles as a whole (especially the principles of democracy and participation of Russian citizens in the management of state affairs) and the entire system of constitutional rights and freedoms of citizens. The solution to this problem is seen not only in the formalization of the institution of public control in the Basic Law of the country, but also in the detailing of its main varieties, in particular, public tax control, fixing the mechanism of interaction of subjects of public control with the apparatus of public authority in the organization and conduct of its events.

Secondly, an important problem in the organization and implementation of public tax control is the fact that the concept of "public tax control" is not formalized either in the legislation on public control or in tax legislation, in particular, in the Tax Code of the Russian Federation. There are several ways to solve this problem. On the one hand, it is possible to adopt a separate Federal law on public tax control, removing public tax control from the subject matter of Federal Law No. 212-FZ dated 07/21/2014 "On the Basics of Public Control in the Russian Federation". On the other hand, it is possible to detail the provisions on public tax control in the above–mentioned Federal Law, while simultaneously introducing a system of amendments and additions to tax legislation (first of all, to the Tax Code of the Russian Federation).

Thirdly, a significant problem is the fact that subjects of public control in general, as well as subjects of public tax control, in particular (for example, the public council under the Federal Tax Service), in fact, are not endowed with any real powers in the implementation of public control measures. The resolution of this problem will require the country's Public Chamber to analyze modern approaches to the organization and implementation of public tax control with the development of a system of real powers that should be included in the legislation on public control. As we noted in previous studies, ^{[11, pp. 127-130; 12, pp. 199-202]} even the people's control bodies in the USSR, despite their dependence on the party organizations of the CPSU (Communist Party of the Soviet Union), had a set of real powers in relation to violators of Soviet legislation (up to the suspension of officials of enterprises, institutions and organizations, the application of penalties to them, etc.).

Fourth, an important problem in the organization and implementation of public tax control is the fact that in the process of organizing and conducting public tax control events, positive foreign experience in this area is poorly used (especially in countries with strict tax controls and strict measures of legal liability for violations of tax legislation, in particular, in the USA). In a number of foreign countries, various information and communication platforms are actively used, where subjects of civil society control over tax legislation and tax authorities interact in real time, when a few hours pass from detecting a violation of tax legislation to taking measures to eliminate it. In addition, it is possible to use the experience of foreign countries in terms of creating specialized subjects of public tax control. Numerous non-governmental organizations and journalistic communities are involved in this activity. Alternatively, in Russia it is possible to create specialized subjects of public tax control independent of the Federal Tax Service and its territorial divisions, for example, public tax inspections (by connecting public chambers and regional parliaments, as well as representative bodies of local self-government to the mechanism of their formation).

Fifth, a significant problem is the fact that the system of subjects of public control in Russia has a rather meager property, financial, organizational and technical base of organization and activity. The solution to this problem requires not only an increase in funding in this area, but also linking the growth in financing of these expenses with an increase in the efficiency and effectiveness of the work of the subjects of public control themselves, which is possible, for example, by developing and adopting an entire system of relevant federal programs (by the Government of the Russian Federation). In addition, as we noted in previous studies, ^{[13, pp. 196-200]} it is necessary to stimulate the state and the process of using modern information and communication technologies by subjects of public control. This circumstance is especially relevant, according to a number of authors, in connection with the development of various fields of activity (provision of services, performance of works, delivery of goods) using these technologies. ^{[22, pp. 183-185]}

Sixth, an important problem in the organization and implementation of public tax control is the fact that in the domestic scientific legal doctrine there is no unified approach to defining the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities (even when comparing it with public financial control, which leads, as we noted earlier, to the fact that a number of authors classify public tax control as a kind of financial control, without delving into the details of the above-mentioned issues). The solution to this problem is seen in the fact that the federal authorities, together with the Public Chamber of the country, have developed a system of measures to stimulate scientific and practical research in this area.

Seventh, a significant problem is the fact that criminal and administrative legislation practically does not contain special legal structures that enshrine increased measures of responsibility for countering the legitimate activities of both subjects of public control in general and subjects of public tax control in particular (which requires appropriate amendments and additions to the Criminal Code of the Russian Federation (hereinafter also referred to as the Criminal Code of the Russian Federation), and the Code of Administrative Offences of the Russian Federation (hereinafter also referred to as the Administrative Code of the Russian Federation)).

Conclusion.

In the course of our scientific research, we have made a number of conclusions:

1. The Institute of Public Control in the Russian Federation acts as the most important legal guarantee for the implementation, protection and protection of not only constitutional principles (first of all, democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations.

2. In turn, public tax control should be understood as a kind of public control carried out by its subjects with the direct participation of citizens of the Russian Federation, public associations and other non-governmental non-profit organizations, to control the economic security of the country and compliance with state and municipal fiscal interests.

3. The organization and implementation of public tax control measures are associated with numerous problems, among which are: the lack of consolidation of the institution of public tax control in the country's Constitution and current legislation; insufficient elaboration in the Russian scientific legal doctrine of the concept, content, limits of public tax control, a list of specific forms, methods and types of its activities; lack of real powers for subjects of public control (including subjects of public tax control); insufficient level of development of the financial, property, organizational and legal base of the above-mentioned subjects; lack of specialized subjects of public tax control; weak use of foreign positive experience in organizing and implementing tax control of civil society institutions; lack of consolidation of measures in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation increased legal responsibility for countering the legitimate activities of representatives of subjects of public tax control.

4. The resolution of these problems will require the development and implementation of a system of measures, including: the formalization of the Institute of public tax control in the Constitution of the Russian Federation; the consolidation of the variety of public control in the existing legislation by a separate Federal law "On public tax control in the Russian Federation", or by supplementing the Federal law of 21.07.2014 ¹ 212-FZ "About bases of public control in the Russian Federation" of the individual provisions detailing the contents of the variety of public control with simultaneous application of appropriate amendments to the tax legislation of the country (primarily Tax code of the Russian Federation"); addition to the system of authority of subjects of public control set their real species, to prevent and suppress violations of the law, the rights and freedoms of man and citizen, the rights and lawful interests of public associations and other non-profit organizations (as an option, with the possible granting data subjects the right of bringing to administrative responsibility, for example by imposing a penalty on guilty persons); the creation of specialized subjects of public tax control (in particular, public tax inspectorates), the mechanism of creation of which should involve the parent of the public chamber and the legislative (representative) the state authorities of the constituent entities of the Russian Federation and the representative bodies of local self-government; the development, adoption and implementation of the government of the Russian Federation (after consultation with the Public chamber of the country) of the system of Federal programs aimed at the development of financial and property and legal base of subjects of public control, increasing use of modern information and communication technologies; the creation of the public authorities of the conditions for the development of domestic scientific law doctrine of public tax control that allows you to develop a uniform approach to the definition, content and limits of the exercise of public tax control, the list of specific forms, methods and types of activities; the implementation of the Public chamber of the Russian Federation together with the Federal ministries of justice and foreign Affairs of collecting, analyzing, positive foreign experience of organization and implementation of public tax control; the consolidation of the criminal code and administrative code specific criminal law and administrative law formulations, providing diversified legal responsibility of officials of public tax control resistance to the lawful activities of its subjects.