Прокурорский надзор за исполнением законодательства в налоговой сфере: актуальные проблемы и перспективы

Abstract

The article analyzes the main directions of prosecutorial supervision over the implementation of legislation in the tax sphere, taking into account the order of the Prosecutor General's Office of the Russian Federation dated October 24, 2023 No. 736 “On the organization of prosecutorial supervision over the implementation of legislation in the tax sphere”. The author also notes that compliance with the requirements of regulatory legal acts in the tax sphere is ensured not only by the implementation of prosecutorial supervision of the activities of tax authorities (their officials), but also by the active interaction of tax authorities and the prosecutor's office in various forms (exchange of information, joint participation in court disputes, implementation of anti-corruption measures, etc.).