Public oversight of tax authorities in the government of Russia: problems of defining the limits of execution.

The present article is devoted to the public-legal analysis of the problems of defining the limits of public control over tax authorities of the state power in the Russian Federation. The activities, acts, and decisions of tax authorities are classified by the legislation on public control as objects of public control. However, the implementation of public control measures concerning the specified object has certain limits, conditioned, on the one hand, by the specifics of the activities of this type of public authority, and on the other hand, by the characteristics of the information they receive from taxpayers. In this regard, the scientific article formalizes and analyzes the main problems related to determining the optimal boundaries of public control concerning the activities, acts, and decisions of tax authorities in the Russian Federation. This article employs a number of scientific research methods, in particular: formal-logical; comparative-legal; historical-legal; statistical; sociological. To address the aforementioned problems, the work develops and justifies a system of measures by: a) supplementing the Tax Code of the Russian Federation with a separate article (or group of articles) that will establish the mechanism for organizing and conducting public control over the activities, acts, and decisions of tax authorities, including the regulation of issues related to the limits of its implementation; b) developing and adopting a separate Federal Law "On Public Tax Control," which will define the concept, principles, goals, objectives of public tax control, the main forms and types of its activities, and the aforementioned mechanism for their organization and implementation; c) developing a system of special requirements for representatives of entities of public control authorized to organize and conduct the aforementioned public control measures; d) creating specialized entities of public control designed to implement these measures, which will be independent of the state tax authorities.