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

Abstract

This article is devoted to the analysis of modern problems and prospects of interaction of subjects of public control with tax authorities in the Russian Federation. The paper substantiates the importance of such interaction both in order to develop the institution of public control and in terms of optimizing the work of tax authorities in Russia. The author classifies the forms of interaction of subjects of public control with tax authorities in the Russian Federation, highlighting 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 a tax offense identified during the implementation of public control. A number of scientific research methods are used in the work, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The article not only analyzes modern problems related to the organization and implementation of interaction between subjects of public control and tax authorities in the country, but also develops and justifies a system of measures aimed at solving these problems in order to provide new areas of interaction and cooperation of the above-mentioned structures. The object of this study, therefore, consists of public relations related to the organization and implementation of the activities of subjects of public control in the Russian Federation, 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.