DOI: 10.7256/2454-065X.2023.6.69581

Abstract: This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of 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. The authors analyze various points of view in domestic and foreign educational and scientific literature on the concept, content and limits of public tax control in Russia. The article formalizes and substantiates the authors' definition of the concept of "public tax 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 implementation of public tax control in the Russian Federation are associated with numerous problems: 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 subjects of public control (including subjects of public tax control) real powers; insufficient level of development of financial, property, organizational and legal base of subjects of public control; 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 in the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation of measures of increased legal responsibility for countering legitimate activities of representatives of subjects of public tax control. The article develops and substantiates a system of measures to resolve these problems.

DOI: 10.7256/2454-065X.2023.6.69622

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.

DOI: 10.25136/2409-7802.2023.4.69577

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.

DOI: 10.7256/2454-0595.2023.3.39983

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.