Public Councils under the Federal Tax Service of Russia and its territorial divisions: current problems and development prospects

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.