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Administrative and municipal law
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The influence of civil society institutions on the fiscal policy of the state

Nagaitsev Viktor Valentinovich

ORCID: 0000-0003-0231-8592

PhD in Sociology

Head of the Department, Associate Professor, Department of Sociology and Conflictology, Altai State University

656049, Russia, Altai Territory, Barnaul, Lenin Avenue, 61

niipgergo2009@mail.ru
Other publications by this author
 

 
Pustovalova Elena Valer'evna

ORCID: 0000-0002-4078-8897

PhD in Philosophy

Candidate of Philosophical Sciences, Associate Professor of the Department of Sociology and Conflictology, Altai State University

656049, Russia, Altai Territory, Barnaul, Lenin str., 61

niipgergo2009@mail.ru
Savchenko Marina Stanislavovna

Doctor of Law

Professor, Head of the Department of State and International Law of Kuban State Agrarian University

350044, Russia, Krasnodar Territory, Krasnodar, Kalinina str., 13

niipgergo2009@mail.ru
Other publications by this author
 

 
Petrenko Elena Gennad'evna

PhD in Law

Associate Professor of the Department of State and International Law, Kuban State Agrarian University named after I. T. Trubilin

350044, Russia, Krasnodar Territory, Krasnodar, Kalinina str., 13

niipgergo2009@mail.ru
Other publications by this author
 

 
Goncharov Vitalii Viktorovich

PhD in Law

Associate Professor, Dean of the Faculty of Higher Education, Polytechnic Institute (branch), Don State Technical University in Taganrog

347900, Russia, Rostov region, Taganrog, Petrovskaya str., 109a

niipgergo2009@mail.ru
Other publications by this author
 

 

DOI:

10.7256/2454-0595.2024.3.70332

EDN:

YMGIGW

Received:

29-03-2024


Published:

05-04-2024


Abstract: This article is devoted to the analysis of the influence of civil society institutions on fiscal policy in the Russian Federation. The paper examines the structure of civil society in Russia, examines the place and role of its various institutions (primarily the institute of public control) in the system of legal guarantees for the implementation and protection of both the system of constitutional principles and the system of human and civil rights and freedoms, the rights and legitimate interests of public associations, as well as other non–governmental non-profit organizations. The article analyzes the essence and content of the fiscal policy of the state, its place and role in the state policy of the Russian Federation. The paper examines the main factors influencing the formation and development of the fiscal policy of the Russian state. This article uses a number of scientific research methods: formal-logical; historical-legal; comparative-legal; statistical; sociological; method of analyzing specific legal situations. The authors analyzed various approaches to defining the concepts of civil society and fiscal policy of the state, developed and justified the author's definitions of these concepts. The paper substantiates the role of civil society in the system of factors determining the directions of development of the fiscal policy of the Russian Federation. The article analyzes the main directions of the impact of various civil society institutions on the formation and development of the fiscal policy of the Russian Federation. The paper formalizes and explores the main problems that hinder the optimization of the processes of influence of civil society institutions on the processes of formation and development of the fiscal policy of the Russian state. The authors have developed and substantiated a system of measures to resolve these problems aimed both at the development of Russian civil society as a whole and at optimizing fiscal policy in the Russian Federation.


Keywords:

influence, institution, civil society, fiscal policy, state, Russian Federation, democracy, public control, budget control, tax control

This article is automatically translated.

Introduction.

The issues of organization and implementation of public control in the Russian Federation are widely studied in the works of A. L. Gusev, [8, pp. 159-162] V. V. Goncharov, [3-5] A. D. Zasovin, [11, pp. 862-866] O. V. Matveev, [15, pp. 33-38] E. E. Nikitina, [17, pp. 22-36] E. G. Petrenko, [19, pp. 86-89] A. A. Rozhnova, [20, pp. 194-201] M. S. Savchenko, [21, pp. 51-55] A. K. Sisakian, [22, pp. 29-35] A. A. Solovey, [23, pp. 38-41] I. V. Teplyashina, [24, pp. 34-37] A. Y. Ulyanova, [25, pp. 37-41] as well as a number of other authors. The most important importance in the works of O. A. Abramov, [1, pp. 21-25] K. A. Boldyrev, [2, pp. 149-157] L. V. Davydova, [8, pp. 36-43] I. A. Zagoruiko, [10, pp. 197-204] M. A. Kosyan, [12, pp. 208-211] M. A. Lapina, [13, pp. 2-6] M. V. Lozova, [14, pp. 423-427] S. M. Mironova, [16, pp. 54-58] I. V. Penkova, [18, pp. 147-157] A. Khudoiberdieva, [26, pp. 9-13] O. A. Chernaya, [27, pp. 329-331] as well as some other scientists, given issues related to the functioning of public financial control, as well as their interaction with civil society institutions. However, the proportion of studies devoted to the influence of civil society institutions on the fiscal policy of the state is not large. This circumstance determines the choice of the topic of this scientific research, the purpose of which is not only to formalize and study the main problems that hinder the optimization of the processes of the impact of the institution of civil society on the processes of formation and development of the fiscal policy of the Russian state, but also to develop and substantiate a system of measures to resolve these problems aimed at the development of Russian civil society as a whole, so is the optimization of the fiscal policy of the state.

The main text.

According to its Constitution, the Russian Federation is a democratic State governed by the rule of law with a republican form of government. This determines the status of the multinational people of the country as the bearer of sovereignty and the only source of power in the state, which implements its powers through a complex set of direct and indirect forms of democracy. However, the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs, the entire system of rights, freedoms and legitimate interests of man and citizen, need a system of legal guarantees, among which are: a constitutional ban on the seizure of power and misappropriation of authority; a system of constitutional control and supervision; an extensive system of civil society institutions.

The structure of modern Russian civil society was formed relatively recently – after the collapse of the USSR and the country's transition from socialism to capitalism. In this regard, Soviet civil society underwent a radical breakdown. In particular, the all-powerful CPSU, which according to Article 6 of the Constitution of the USSR had the status of the leading and guiding force of Soviet society, the core of its political system, state and public organizations, has sunk into oblivion. Many institutions of civil society, which had great power and might in the USSR, have lost their former importance and place in the civil society system (for example, trade union organizations).

There is no consensus in the Russian educational and scientific literature regarding the personal composition of the institutions of modern Russian civil society.

Thus, a number of authors, in addition to numerous public and religious organizations, which are traditionally recognized by all scientists as a type of civil society institutions, classify the human personality as civil society institutions. [15, pp. 33-38] Some scientists, based on the fact that the family acts as the primary unit of modern society, classify the institution of the family as the main type of institutions civil society. [19, pp. 86-89]

In our opinion, Russian civil society is currently represented, in particular, by the following groups of institutions: social; political; economic; spiritual (religious).

Among the main social institutions of the Russian civil society are:

a) citizens of the Russian Federation (in particular, this is confirmed by a number of constitutional rights and freedoms of citizens, including their right to participate in the creation and activities of public associations, other non-governmental non-profit organizations, the right to participate independently and as part of the above-mentioned legal entities in the organization and activities of subjects of public control, etc.);

b) associations of citizens of the country, which may be temporary or permanent, may be registered as a legal entity or not;

c) mass media (which, in accordance with Article 8 of the Law of the Russian Federation dated 12/27/1991 No. 2124-1 "On Mass Media" must be registered as a mass media in order to be considered mass media);

d) the institute of public control, which should be understood as the combined activities of its subjects (in which both citizens and numerous non-governmental non-profit organizations can participate) to control the activities, acts and decisions of public authorities, state and municipal organizations, other bodies and organizations endowed by federal laws with the right to exercise certain public powers.

Among the main political institutions of the Russian civil society are:

a) citizens of the country who have active and passive suffrage (that is, the right to elect and be elected to public authorities), as well as the right to participate in referendums at all levels;

b) political parties, which are the most important type of non-governmental non-profit organizations;

c) trade union organizations that have broad political rights provided for, in particular, by Chapter 2 of Federal Law No. 10-FZ of 12.01.1996 "On Trade Unions, their Rights and Guarantees of Activity";

d) an institution of civil society, the subjects of which are authorized to exercise control over any public authorities and other structures authorized to exercise certain public powers.

Among the main economic institutions of Russian civil society, in particular, organizations, enterprises and institutions engaged in the production of material goods, the provision of various kinds of services, both tangible and intangible.

Among the main spiritual (religious) institutions of Russian civil society, religious public non-profit organizations can be distinguished, primarily those belonging to traditional religious denominations in Russia: Orthodoxy (in particular, the Russian Orthodox Church); Islam; Buddhism; Judaism (for example, the Federation of Jewish Communities of Russia).

An important place in ensuring the preservation and development of Russian society and the state is occupied by state policy, which in a broad sense should be understood as a systematic set of basic principles, methods and methods of implementation by public authorities of state functions enshrined in the Constitution of the Russian Federation and current legislation.

Public policy includes a lot of areas that generally correspond to the function of the apparatus of public authority. They can be classified for a number of reasons. For example, in terms of scale and focus, domestic and foreign public policy can be distinguished. Within the framework of internal state policy, a number of areas can be identified, in particular, socio-economic, cultural, fiscal, etc.

What is the concept and essence of the fiscal policy of the state? And what is its place in public policy in general?

The fiscal policy of the state, it can also be called the fiscal policy of the state, is a direction of state policy consisting of a systematic set of measures to influence the apparatus of public power on the country's economy using various tax and budgetary instruments, in particular, the amount of expenditures and revenues of public budgets, primarily the federal budget of the Russian Federation.

The essence of the state's fiscal policy is to regulate the country's economy in such a way as to ensure optimal growth and development in the short, medium and long term of the system of economic indicators (first of all, the volume of gross domestic and gross national product, disposable income of the population, the revenue side of public budgets, etc.). In addition, depending on the challenges facing The instruments of fiscal state policy allow us to build a system of measures to prevent, eliminate, reflect or minimize the negative consequences of these threats.

Thus, the fiscal policy of the state occupies a key place in the state policy of the country, since it is through its implementation that optimal financing of all other areas of state policy is ensured.

The main objectives of the fiscal policy of any modern sovereign state include: achieving macroeconomic stability; minimizing unemployment in the country; increasing the number of jobs with a high level of added value; priority development of economic sectors of the fifth and sixth technological orders; balanced development of individual regions of the country and municipalities; stimulating fertility; reducing mortality, etc.

The fiscal policy of the state is influenced, in particular, by the following factors: a) the level of gross domestic and national product (calculated in per capita terms, taking into account the purchasing power parity of the national currency); b) the level of development of sectors of the economy with the highest level of high added value; c) demographic factors (percentage of the working-age population, percentage of employed in the economy population, percentage of youth, etc.); d) the level of public support for the state policy being implemented; e) the level of development of civil society institutions.

Why is the level of development of civil society so important in terms of its influence on the formation and development of the fiscal policy of the Russian Federation? How do various institutions of civil society influence the above-mentioned processes?

Firstly, the institutions of Russian civil society influence the fiscal policy of the state in such a way that its development is aimed not at enriching the power elites, but at improving the macroeconomic indicators of economic development in the country, at ensuring a progressive improvement in the standard of living of all socio-political classes and strata of Russian society.

Secondly, various institutions of civil society, primarily trade unions, ensure the growth of public budget expenditures for the development of real sectors of the Russian economy, for the creation of new economically highly efficient jobs (primarily in industries with the highest level of high added value).

Thirdly, the institutions of civil society, first of all, public control, make it possible to monitor that in the process of forming and implementing the fiscal policy of the state, on the one hand, constitutional principles are respected, in particular, legality, responsibility of officials of public authorities, and on the other hand, the constitutional rights and freedoms of citizens of the Russian Federation Federations, the rights and legitimate interests of public associations and other non-governmental non-profit organizations that form the institutional basis of Russian civil society.

Fourth, civil society institutions make it possible to ensure transparency of the Russian state fiscal policy for citizens of the country and legal entities, which minimizes the level of social tension in the country.

Fifth, through the Institute of Public Control, which is the youngest but most effective institution of civil society, Russian civil society receives information about the most and least effective measures of the Russian state fiscal policy and its effectiveness.

However, the impact of civil society institutions on the processes of formation and development of the fiscal policy of the Russian state is difficult due to a number of problems, among which the following can be distinguished:

Firstly, a major problem today is the fact that the Constitution of the Russian Federation, in fact, ignores the need to formalize the concept, structure and basic elements of Russian civil society, including its most detailed institution – public control. This, on the one hand, reduces the authority and importance of various civil society institutions in the eyes of both the population of the country as a whole and numerous state and municipal employees, and on the other hand, creates difficulties in determining the grounds and limits of the impact of civil society institutions on the formation and functioning of public authorities, including the main ones areas of public policy, including the fiscal policy of the state. The solution to this problem is seen in the inclusion in the Constitution of the Russian Federation of a separate chapter "Russian Civil Society", which will define its structure, the mechanism of interaction with public authorities, the concept and content of civil society control over the apparatus of public power (public control), the limits and grounds for its implementation, the basic principles, forms, methods and Alternatively, it is possible to consolidate the above-mentioned provisions in Chapter 2 of the Constitution in the form of a set of articles.

Secondly, a significant problem is the fact that Russian legislation regarding the possibility of organizing and exercising public control over the apparatus of public power (and other entities entitled to exercise certain public powers) regulated in detail only the institution of public control. At the same time, federal laws on other civil society institutions have consolidated the minimum rights of civil society entities to control the above-mentioned objects. The solution to this problem is seen in the systematic expansion of the powers of civil society entities to control public authorities and other entities entitled to exercise certain public powers. In particular, it is necessary to expand the specified powers of trade unions, public and religious organizations, etc.

Thirdly, a major problem is the fact that Russian tax and budget legislation practically does not contain provisions regulating the grounds, procedure (mechanism) of interaction between civil society institutions and fiscal public authorities in the process of forming and implementing the fiscal policy of the state. This concerns, first of all, the institution of public control. The solution to this problem is seen in the expansion and detailing in the Russian budget and tax legislation of the powers of subjects of public control, on the one hand, over the processes of formation and implementation of the fiscal policy of the state as a whole, and on the other hand, over the activities, acts and decisions of the above-mentioned public authorities.

Fourthly, the fact that civil society institutions in Russia as a whole are not endowed with real powers to control the activities, acts and decisions of public authorities, state and municipal organizations, and other bodies and organizations endowed by federal laws with the right to exercise certain public powers is also a significant problem. The powers of civil society actors are mainly advisory, advisory, and auxiliary in nature. If signs of a crime are found in the actions of officials, for example, public authorities, representatives of civil society entities can only apply to law enforcement agencies and the court with appropriate statements. They have no real authority to stop the crimes and offenses being committed. But with the current level of development of digital technologies, the bill goes literally for minutes. If, for example, a subject of public control finds that in the process of conducting public procurement procedures, products are being purchased at a deliberately inflated price, then while he applies to law enforcement agencies and they make a decision, the funds will already be stolen and withdrawn outside the Russian Federation.  Thus, in general, it is necessary to reconsider the concept of the powers of subjects of civil society, first of all, subjects of public control, in terms of providing them with a system of real powers. You can criticize the institute of people's control of power in the USSR for as long as you like (for example, for its dependence on the apparatus of party power of the CPSU), but this institution of civil society was not an example more effective, as we proved in previous studies, [6, pp. 196-200; 7, pp. 127-130]

Fifth, a major problem is the fact that the Russian scientific and educational literature (Russian legal doctrine in general) has not developed specific forms, methods and principles of influence of subjects of Russian civil society on the processes of formation and implementation of public policy in general, as well as fiscal policy of the state in particular. Solving this problem requires special attention from the Public Chamber of the Russian Federation, which, in fact, crowns not only the system of subjects of public control, but also the system of subjects of civil society in the country as a whole. The Public Chamber of the country should organize work in this area among scientific and educational institutions.

Sixth, a significant problem also lies in the fact that positive foreign experience of interaction between civil society institutions and fiscal public authorities is poorly used in Russia, especially in terms of the organization and implementation by civil society of control over the activities of these public authorities. Of exceptional importance in this matter is the experience of Switzerland, where civil society institutions have been exercising almost complete control over the formation and implementation of certain areas of public policy at all levels for more than 200 years (both at the state level as a whole and at the level of individual cantons), including, first of all, the fiscal policy of the state.

Seventh, an important problem is the fact that the institutions of Russian civil society have an exceptionally weak financial, as well as organizational and technical base. The solution to this problem is seen in the expansion of financing for the development of this base at the expense of the federal budget. It seems advisable for the Government of the Russian Federation to develop, adopt and implement a system of relevant federal programs aimed at both the development of Russian civil society in general and the institution of public control in particular.

Conclusion.

In the course of our scientific research, we have made a number of conclusions, among which the following can be distinguished:

1. Civil society in the Russian Federation should be understood, on the one hand, as a set of citizens of the country and legal entities, as a rule, non-governmental non-profit organizations, their associations and unions, independent in making their decisions from public authorities and other entities endowed by legislation with the right to exercise certain public powers, and on the other hand, the sphere of self-realization and self-manifestation of these subjects, expressed in their participation in the state and public life of the country.

2. The system of civil society institutions in Russia acts as the most important legal guarantee for the implementation, protection and protection of both the system of constitutional principles and the system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations.

3. The preservation and development of Russian society and the state are largely determined by the degree of effectiveness of the development and implementation of public policy, the most important element of which is the fiscal policy of the state, which should be understood as a key direction of public policy, consisting of a systematic set of measures to influence the apparatus of public power on the country's economy using various tax and budgetary instruments.

4. The fiscal policy of the state is influenced by a system of various factors (economic, social, demographic, international), the most important of which is the level of development of civil society institutions in the country.

5. The activities of Russian civil society institutions make it possible to optimize the processes of formation, development and implementation of public policy in the country as a whole, as well as the fiscal policy of the state in particular, including by optimizing macroeconomic indicators of the country's development, reducing the level of social tension, minimizing differentiation in the development of individual socio-political classes and strata in society, regions and municipalities.

6. The impact of civil society on the processes of formation and development of the fiscal policy of the Russian state is difficult because of several problems, the main of which are: a) the lack of consolidation in the Constitution of Russia, the concept, structure and basic elements of Russian civil society (especially public control); b) lack of detail in the legislation of the legal status and powers of individual members of civil society; C) lack of tax and budget legislation provisions regulating the founding, the order (mechanism) interaction of civil society institutions and fiscal and public authorities in the process of formation and implementation of the fiscal policy of the state; d) the lack of civil society actors (including the subjects of public control) real powers to control the activities, acts and decisions of public authorities, state and municipal organizations, other agencies and organizations with Federal laws, a right implementation of certain public functions; d) the absence in the Russian legal doctrine of projects devoted to specific forms, methods and principles of the impact of constituent entities of the Russian civil society on the processes of formation and implementation of state policy in General and fiscal policy in particular; e) poor use of the Russian legislation and practice of the organization and activities of civil society actors of positive foreign experience of interaction between civil society institutions and fiscal public authorities, especially in the organization and implementation of civil society in monitoring the activities of the public authorities; g) lack of financial and technical base of the Russian civil society.

7. Solving these problems will require the development and implementation of a system of measures, including: a) the institutionalization of civil society in the Constitution of the country, as well as the detailing of its institutions in legislation (including the grounds, procedure (mechanism) of interaction between civil society institutions and fiscal bodies of public authority in the process of forming and implementing fiscal policy of the state); b) expanding the list of real powers of civil society entities, including, in terms of control over the activities, acts and decisions of public authorities and other structures authorized to exercise certain public powers; c) the adoption by the Government of the Russian Federation of a system of federal programs aimed at developing the material and technical base of Russian civil society, stimulating the development of specific forms, methods and principles of influence of subjects of Russian civil society on the processes the formation and implementation of public policy in general, as well as the fiscal policy of the state in particular; d) the organization of the processes of analysis, adaptation and implementation of positive foreign experience of interaction between civil society institutions and fiscal public authorities, especially in terms of the organization and implementation by civil society of control over the activities of these public authorities.

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Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

The subject of the research in the article submitted for review is, as its name implies, the influence of civil society institutions on the fiscal policy of the state. The stated boundaries of the study are observed by the author. The methodology of the research is not disclosed in the text of the article. The relevance of the research topic chosen by the author is beyond doubt and is justified by him in sufficient detail: "The issues of organization and implementation of public control in the Russian Federation are widely studied in the works of A. L. Gusev, [8, pp. 159-162] V. V. Goncharov, [3-5] A. D. Zasovin, [11, pp. 862-866] O. V. Matveev, [15, pp. 33-38] E. E. Nikitina, [17, pp. 22-36] E. G. Petrenko, [19, pp. 86-89] A. A. Rozhnova, [20, pp. 194-201] M. S. Savchenko, [21, pp. 51-55] A. K. Sisakian, [22, pp. 29-35] A. A. Solovey, [23, pp. 38-41] I. V. Teplyashina, [24, pp. 34-37] A. Y. Ulyanova, [25, pp. 37-41] as well as a number of other authors. The most important importance in the works of O. A. Abramov, [1, pp. 21-25] K. A. Boldyrev, [2, pp. 149-157] L. V. Davydova, [8, pp. 36-43] I. A. Zagoruiko, [10, pp. 197-204] M. A. Kosyan, [12, pp. 208-211] M. A. Lapina, [13, pp. 2-6] M. V. Lozova, [14, pp. 423-427] S. M. Mironova, [16, pp. 54-58] I. V. Penkova, [18, pp. 147-157] A. Khudoiberdieva, [26, pp. 9-13] O. A. Chernaya, [27, pp. 329-331] as well as some other scientists, given issues related to the functioning of public financial control, as well as their interaction with civil society institutions. However, the proportion of studies devoted to the influence of civil society institutions on the fiscal policy of the state is not large. This circumstance determines the choice of the topic of this scientific research, the purpose of which is not only to formalize and study the main problems that hinder the optimization of the processes of the impact of the institution of civil society on the processes of formation and development of the fiscal policy of the Russian state, but also to develop and substantiate a system of measures to resolve these problems aimed at the development of Russian civil society as a whole, so is the optimization of the fiscal policy of the state." The scientific novelty of the work is manifested in a number of conclusions of the author: "In our opinion, Russian civil society is currently represented, in particular, by the following groups of institutions: social; political; economic; spiritual (religious)"; "Firstly, a major problem today is the fact that the Constitution of the Russian Federation, in fact, ignores the need to formalize the concept, the structures and basic elements of Russian civil society, including its most detailed institution – public control. ... The solution to this problem is seen in the inclusion in the Constitution of the Russian Federation of a separate chapter "Russian Civil Society", which will define its structure, the mechanism of interaction with public authorities, the concept and content of civil society control over the apparatus of public power (public control), the limits and grounds for its implementation, the basic principles, forms, methods and As an option, the above-mentioned provisions can be fixed in Chapter 2 of the Constitution in the form of a set of articles"; "Secondly, a significant problem is the fact that Russian legislation regarding the possibility of organizing and exercising public control over the apparatus of public power (and other entities entitled to exercise certain public powers) regulated in detail only the institution public control. At the same time, federal laws on other civil society institutions have consolidated the minimum rights of civil society entities to control the above-mentioned objects. The solution to this problem is seen in the systematic expansion of the powers of civil society entities to control public authorities and other entities entitled to exercise certain public powers. In particular, it is necessary to expand the specified powers of trade unions, public and religious organizations, etc.", etc. Thus, the article makes a certain contribution to the development of domestic legal science and, of course, deserves the attention of potential readers. The scientific style of the research is fully sustained by the author. The structure of the work is quite logical. In the introductory part of the article, the scientist substantiates the relevance of his chosen research topic and defines its purpose. In the main part of the work, the author examines the classification of civil society institutions, explores the concept and essence of the fiscal policy of the state, determines the directions of the influence of civil society on the formation and development of the fiscal policy of the Russian Federation and identifies the problems that arise, simultaneously suggesting ways to solve them. The final part of the article contains conclusions based on the results of the study. The content of the article corresponds to its title, but is not without some drawbacks. Thus, the author writes: "However, the proportion of studies devoted to the influence of civil society institutions on the fiscal policy of the state is not large" - the first comma is superfluous; "small" (sist. "share" is a female genus, written together). The scientist notes: "Thus, a number of authors, in addition to numerous public and religious organizations, which are traditionally recognized by all scientists as a type of civil society institutions, classify the human personality as civil society institutions. [15, pp. 33-38] A number of scientists, based on the fact that the family acts as the primary unit of modern society, classify the institution of the family as the main variety institutions of civil society. [19, pp. 86-89]" - repetitions should be avoided ("row" - "row") and synonyms should be used. The author points out: "Secondly, various institutions of civil society, primarily trade unions, ensure the growth of public budget expenditures for the development of real sectors of the Russian economy ..." - "economics". Thus, the article needs additional proofreading - it contains typos, spelling, punctuation, syntactic and stylistic errors (the list of typos and errors given in the review is not exhaustive!). The author cites as examples the theoretical positions of some scientists on the composition of civil society institutions, but does not carry out their critical analysis, does not highlight their advantages and disadvantages. As a result, the author's reasoning is not entirely clear when he proposes his classification of civil society institutions. It would be logical to propose the author's definition of the concept of "civil society", since it is one of the key concepts of the article. The bibliography of the study is presented by 27 sources (scientific articles). From a formal and factual point of view, this is quite enough. The nature and number of sources used in writing the article allowed the author to reveal the topic of the study as a whole, but some provisions of the work need to be clarified. There is an appeal to opponents, both general and private (O. V. Matveev, E. G. Petrenko, etc.), and it is quite sufficient. The scientific discussion is conducted by the author correctly; the provisions of the work are justified to the necessary extent.
There are conclusions based on the results of the study ("1. The system of civil society institutions in Russia acts as the most important legal guarantee for the implementation, protection and protection of both the system of constitutional principles and the system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. 2. The preservation and development of Russian society and the state are largely determined by the degree of effectiveness of the development and implementation of public policy, the most important element of which is the fiscal policy of the state, which should be understood as a key direction of public policy, consisting of a systematic set of measures to influence the apparatus of public power on the country's economy using various tax and budgetary instruments. 3. The fiscal policy of the state is influenced by a system of various factors (economic, social, demographic, international), the most important of which is the level of development of civil society institutions in the country. 4. The activities of Russian civil society institutions make it possible to optimize the processes of formation, development and implementation of public policy in the country as a whole, as well as the fiscal policy of the state in particular, including by optimizing macroeconomic indicators of the country's development, reducing the level of social tension, minimizing differentiation in the development of individual socio-political classes and strata in society, regions and municipalities. 5. The impact of civil society institutions on the processes of formation and development of the fiscal policy of the Russian state is difficult due to a number of problems, the resolution of which will require, among other things, amendments and additions to the Constitution of the Russian Federation, as well as current legislation"), they are structured, have the properties of reliability, validity, however, the last conclusion (No. 5) needs in the specification. It is necessary to identify the range of problems mentioned by the author, identified by him during the research, especially since much attention was paid to this in the article. The interest of the readership in the article submitted for review can be shown primarily by specialists in the field of constitutional law, financial law, provided that it is finalized: disclosure of the research methodology, clarification of certain provisions of the work and final conclusions, elimination of violations in the design of the article.

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A REVIEW of an article on the topic "The influence of civil society institutions on the fiscal policy of the state". The subject of the study. The article proposed for review is devoted to topical issues of the influence of civil society institutions on the fiscal policy of the state. The author examines the legal aspects of the possible participation of various entities in the fiscal policy of the state through a system of various measures. The specific subject of the study was the provisions of normative legal acts, the opinions of scientists, and empirical data. Research methodology. The purpose of the study is not stated directly in the article. The relevance of the study is noted, "the purpose of which is not only to formalize and study the main problems hindering the optimization of the processes of the impact of the institution of civil society on the processes of formation and development of the fiscal policy of the Russian state, but also to develop and substantiate a system of measures to resolve these problems aimed both at the development of Russian civil society as a whole and at optimizing the fiscal the politics of the state." Based on the set goals and objectives, the author has chosen the methodological basis of the study. In particular, the author uses a set of general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction, and others. In particular, the methods of analysis and synthesis made it possible to summarize and share the conclusions of various scientific approaches to the proposed topic, as well as draw specific conclusions from the materials of practice. The most important role was played by special legal methods. In particular, the author actively applied the formal legal method, which made it possible to analyze and interpret the norms of current legislation (for example, the provisions of the Constitution of the Russian Federation). For example, the following conclusion of the author: "According to its Constitution, the Russian Federation is a democratic state governed by the rule of law with a republican form of government. This determines the status of the multinational people of the country as the bearer of sovereignty and the only source of power in the state, which implements its powers through a complex set of direct and indirect forms of democracy. However, the constitutional principles of democracy and the participation of Russian citizens in the management of state affairs, the entire system of rights, freedoms and legitimate interests of man and citizen, need a system of legal guarantees, among which are: a constitutional ban on the seizure of power and misappropriation of authority; a system of constitutional control and supervision; an extensive system of civil society institutions". It is necessary to positively assess the possibilities of the historical and legal research method associated with the study of the genesis of the development of the legal institutions under study. For example, the following conclusion is made: "The structure of modern Russian civil society was formed relatively recently – after the collapse of the USSR and the country's transition from socialism to capitalism. In this regard, Soviet civil society underwent a radical breakdown. In particular, the all-powerful CPSU, according to Article 6 of the Constitution of the USSR, also sank into oblivion, had the status of the leading and guiding force of Soviet society, the core of its political system, state and public organizations. Many institutions of civil society, which had enormous power and might in the USSR, have lost their former importance and place in the civil society system (for example, trade union organizations)." Thus, the methodology chosen by the author is fully adequate to the purpose of the study, allows you to study all aspects of the topic in its entirety. Relevance. The relevance of the stated issues is beyond doubt. There are both theoretical and practical aspects of the significance of the proposed topic. From the point of view of theory, the topic of the influence of civil society institutions on the fiscal policy of the state is complex and ambiguous. It is difficult to argue with the author that "The issues of organization and implementation of public control in the Russian Federation are widely studied in the works of A. L. Gusev, [8, pp. 159-162] V. V. Goncharov, [3-5] A. D. Zasovin, [11, pp. 862-866] O. V. Matveev, [15, pp. 33-38] E. E. Nikitina, [17, pp. 22-36] E. G. Petrenko, [19, pp. 86-89] A. A. Rozhnova, [20, pp. 194-201] M. S. Savchenko, [21, pp. 51-55] A. K. Sisakian, [22, pp. 29-35] A. A. Solovey, [23, pp. 38-41] I. V. Teplyashina, [24, pp. 34-37] A. Y. Ulyanova, [25, pp. 37-41] as well as a number of other authors. The most important importance in the works of O. A. Abramov, [1, pp. 21-25] K. A. Boldyrev, [2, pp. 149-157] L. V. Davydova, [8, pp. 36-43] I. A. Zagoruiko, [10, pp. 197-204] M. A. Kosyan, [12, pp. 208-211] M. A. Lapina, [13, pp. 2-6] M. V. Lozova, [14, pp. 423-427] S. M. Mironova, [16, pp. 54-58] I. V. Penkova, [18, pp. 147-157] A. Khudoiberdieva, [26, pp. 9-13] O. A. Chernaya, [27, pp. 329-331] as well as some other scientists, given issues related to the functioning of public financial control, as well as their interaction with civil society institutions. However, the proportion of studies devoted to the influence of civil society institutions on the fiscal policy of the state is not large." Thus, scientific research in the proposed field should only be welcomed. Scientific novelty. The scientific novelty of the proposed article is beyond doubt. Firstly, it is expressed in the author's specific conclusions. Among them, for example, are the following conclusions: «1. Civil society in the Russian Federation should be understood, on the one hand, as a set of citizens of the country and legal entities, as a rule, non-governmental non-profit organizations, their associations and unions, independent in making their decisions from public authorities and other entities endowed by law with the right to exercise certain public powers, and on the other hand, the sphere of self-realization and the self-manifestation of these subjects, expressing their participation in the state and public life of the country. 2. The system of civil society institutions in Russia acts as the most important legal guarantee for the implementation, protection and protection of both the system of constitutional principles and the system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. 3. The preservation and development of Russian society and the state are largely determined by the degree of effectiveness of the development and implementation of public policy, the most important element of which is the fiscal policy of the state, which should be understood as a key direction of public policy, consisting of a systematic set of measures to influence the apparatus of public power on the country's economy using various tax and budgetary instruments." These and other theoretical conclusions can be used in further scientific research. Secondly, the author suggests ideas for improving the current practice. In particular,
"Solving these problems will require the development and implementation of a system of measures, including: a) the institutionalization of civil society in the Constitution of the country, as well as the detailing of its institutions in legislation (including the grounds, procedure (mechanism) of interaction between civil society institutions and fiscal public authorities in the process of forming and implementing the fiscal policy of the state); b) expanding the list of real powers of civil society actors, including, in terms of control over the activities, acts and decisions of public authorities and other structures authorized to exercise certain public powers; c) the adoption by the Government of the Russian Federation of a system of federal programs aimed at developing the material and technical base of Russian civil society, stimulating the development of specific forms, methods and principles of influence of subjects of Russian civil society on the processes the formation and implementation of public policy in general, as well as the fiscal policy of the state in particular; d) the organization of the processes of analysis, adaptation and implementation of positive foreign experience of interaction between civil society institutions and fiscal public authorities, especially in terms of the organization and implementation by civil society of control over the activities of these public authorities." The above conclusion may be relevant and useful for practical activities. Thus, the materials of the article may be of particular interest to the scientific community in terms of contributing to the development of science. Style, structure, content. The subject of the article corresponds to the specialization of the journal "Administrative and Municipal Law", as it is devoted to legal problems related to fiscal policy. The content of the article fully corresponds to the title, as the author has considered the stated problems, and has generally achieved the purpose of the study. The quality of the presentation of the study and its results should be recognized as fully positive. The subject, objectives, methodology and main results of the study follow directly from the text of the article. The design of the work generally meets the requirements for this kind of work. No significant violations of these requirements were found. Bibliography. The quality of the literature used should be highly appreciated. The author actively uses the literature presented by authors from Russia (Goncharov V. V., Cheshin A.V., Grishchenko O. V., Litvinova V. Yu., Petrenko E. G. and others). Many of the cited scientists are recognized scientists in the field of public control. Thus, the works of the above authors correspond to the research topic, have a sign of sufficiency, and contribute to the disclosure of various aspects of the topic. Appeal to opponents. The author conducted a serious analysis of the current state of the problem under study. All quotes from scientists are accompanied by author's comments. That is, the author shows different points of view on the problem and tries to argue for a more correct one in his opinion. Conclusions, the interest of the readership. The conclusions are fully logical, as they are obtained using a generally accepted methodology. The article may be of interest to the readership in terms of the systematic positions of the author in relation to the issues of improving the institutions of public control in relation to the fiscal policy of the state. Based on the above, summing up all the positive and negative sides of the article, "I recommend publishing"