The Federal Tax Service and its territorial divisions as objects of public control in Russia

Abstract

The article is devoted to the analysis of the Federal Tax Service and its territorial divisions as objects of public control in the Russian Federation. The paper substantiates the role and place of the institution of public control in the system of legal guarantees for the implementation and protection of the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs. The Federal Tax Service and its territorial divisions occupy a special place in the system of objects of public control in the Russian Federation. However, the organization and implementation of public control measures in relation to the above-mentioned objects are associated with numerous problems caused by: the lack of consolidation of this institution of civil society in the Constitution of Russia, as well as legislation regulating the activities of tax authorities; weak powers of subjects of public control, insufficient use of modern information and communication technologies; lack of development of special forms, methods and types of public control measures in relation to the above-mentioned objects; weak use of Soviet and foreign experience of civil society control over the government apparatus. A number of scientific research methods are used in the work, in particular: comparative legal; historical legal; statistical; sociological; formal logical; method of analyzing specific practical situations. The authors have developed and substantiated a system of measures to resolve problems related to the organization and implementation of public control in relation to the Federal Tax Service of Russia and its territorial divisions by: incorporating the institute of public control into the Basic Law of the country, as well as legislation regulating the organization and activities of tax authorities; developing specific features of the implementation of this institution of civil society in relation to to the activities, acts and decisions of tax authorities in the scientific literature and subordinate normative legal acts on public control using positive Soviet and foreign experience in the functioning of civil society institutions; development and implementation of comprehensive Federal programs for the development of organizational, methodological and technological base of subjects of public control with simultaneous expansion of their powers.