On the expediency of creating public councils at the tax inspections of the grassroots level

This article is devoted to the analysis of the need and possibility of creating public councils at the tax inspections of the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service of Russia) at the grassroots level (in particular, for district, urban, inter–district inspections). The current legislation on public control, in particular, Federal Law No. 212-FZ dated July 21, 2014 "On the Basics of Public Control in the Russian Federation" provided for the possibility of creating public councils under federal executive authorities. Today, such councils exist under the Federal Tax Service of Russia and its territorial divisions in the Russian regions. The authors substantiate the insufficiency of this category of subjects of public control under the Federal Tax Service of Russia and territorial divisions at the regional level, since a significant part of on-site and desk inspections of taxpayers in the country are carried out by low-level inspections. The article uses a number of scientific research methods, in particular: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The paper formalizes and analyzes the main problems that complicate the processes of formation and creation of public councils under the inspections of the Federal Tax Service of Russia at the grassroots level, among which are: the absence in the legislation on public control of a direct indication of the possibility of creating public councils under the territorial divisions of federal executive authorities; the controversial nature of the mechanism for the formation of public councils under the Federal Tax Service of Russia and its territorial divisions; lack of consolidation in tax legislation and local acts of the Federal Tax Service of the need and possibility of creating such public councils at the inspectorate of the Federal Tax Service of Russia at the grassroots level; lack of elaboration in the scientific legal doctrine of specific forms, methods and types of public control measures for these subjects; their weak powers; weak use of modern digital technologies; the dependence of these entities on the Federal Tax Service of Russia in terms of material, technical, property, and organizational base. The article develops a system of measures to resolve these problems.

public control, democracy, Russian Federation, Federal Tax Service, tax inspections, tax audits, prevention, warning, corruption, crimes