Prospects for the Development of Public Tax Control in the Russian Federation

This article is devoted to the public-legal analysis of the prospects for the development of public tax control in the Russian Federation. The study substantiates the position that public tax control is a crucial type of public control, as the efficiency and effectiveness of tax authorities directly influence the funding of state and municipal budgets and public off-budget funds in the context of continuously increasing budget expenditures. Public tax control is intended to ensure the optimal operation of the aforementioned public authorities. However, the development of the public tax control institution in Russia is associated with several problems: a) the institution of public control is not formalized in the Constitution and the Tax Code; b) the concept of public tax control is not established in legislation; c) there is no unified opinion in scientific and educational literature regarding the content and limits of this type of public control; d) the range of objects and subjects of public tax control requires clarification; e) subjects of public control have an insufficient number of powers. The article employs a number of scientific methods, including formal-logical, comparative-legal, historical-legal, statistical, and sociological methods. To address the identified problems, the study develops and substantiates a system of measures, including, in particular: a) institutionalizing public control in the country's Constitution, and the concept of public tax control in the Tax Code of the Russian Federation; b) developing and adopting a Federal Law “On Public Tax Control in the Russian Federation,” which would establish concepts, principles, objectives, tasks, forms, methods, and special types of activities of this type of public control, clarifying its objects and subjects; c) creating specialized subjects of public tax control, the formation mechanism of which would ensure their independence, objectivity, and impartiality in their work (free from the influence of the objects of public control); d) granting these subjects a system of real powers; e) integrating modern digital technologies for processing large data sets into the practice of public tax control subjects, which would enable the implementation of a significant number of public control activities in real time.

public control, tax control, development prospects, Russian Federation, problems, optimization, digitalization, tax confidentiality, popular sovereignty, responsibility