The role of the Public Control in the prevention of tax offenses and crimes

This article is devoted to the analysis of the role of the institute of public control in the prevention of tax offenses and crimes. Tax crimes and offenses, although they do not occupy a leading position in the total number of crimes and offenses committed in the country, pose an exceptional danger to the processes of preservation and development of Russian society and the state, since in the course of their implementation there is a shortage of funds to public budgets of all levels (as well as to the corresponding extra-budgetary funds), or there is a theft of funds from them (for example, by receiving unjustified and illegal tax refunds). The funds stolen and lost during the commission of these crimes and offenses are (as a rule) withdrawn by offenders from the Russian economy (including through withdrawal to foreign bank accounts, purchase of foreign property assets, etc.). The article uses a number of scientific research methods, in particular: formal-logical; comparative-legal; historical and legal. The Institute of Public Control in Russia is aimed at preventing tax offenses and crimes committed, on the one hand, by civil servants of tax authorities (or with their participation), and on the other hand, by taxpayers (payers of other mandatory payments to public budgets and extra-budgetary funds at various levels). The paper formalizes and explores the main problems that prevent subjects of public control from carrying out public control measures aimed at preventing tax offenses and crimes in a full-fledged mode. The article develops and substantiates a system of measures to resolve these problems. The implementation of this system of measures will allow the Institute of public Control in the Russian Federation to act as a key element of the system of prevention of tax offenses and crimes.