Perm University Herald. Juridical Sciences. 2018. Issue 4 (42)


O. Yu. Bakaeva, Saratov State Law Academy

This email address is being protected from spambots. You need JavaScript enabled to view it.
ORCID: 0000-0002-1971-0497
ResearcherID: M-6827-2018
Articles of «Scopus» & «Web of Science»:       ---

E. V. Pokachalova, Saratov State Law Academy

This email address is being protected from spambots. You need JavaScript enabled to view it.
ORCID: 0000-0003-4738-7428
ResearcherID: M-6847-2018
Articles of «Scopus» & «Web of Science»:       --- 
Requisites: Bakaeva O. Yu., Pokachalova E. V. Monitoring i audit kak instrument dostizheniya balansa chastnykh i publichnykh interesov v nalogovykh i tamozhennykh pravootnosheniyakh [Monitoring and Audit as a Tool for Achieving Balance of Private and Public Interests in Tax and Customs Legal Relations]. Vestnik Permskogo universiteta. Juridicheskie nauki – Perm University Herald. Juridical Sciences. 2018. Issue 4. Pp. 616–643. (In Russ.). DOI: 10.17072/1995-4190-2018-42-616-643
DOI: 10.17072/1995-4190-2018-42-616-643
Annotation: Introduction: the search for an optimal balance between private and public interests remains extremely relevant today. The conflict of such interests is inevitable when regulating relations associated with the implementation of the fiscal function and financial supervision by the state. The use of such tools as monitoring and audit allows for neutralizing controversies between payers of compulsory payments and tax (customs) bodies. There appear the following issues requiring scientific consideration: analysis of the legal rules regulating the procedure for conducting monitoring and audit, identification of problems arising in course of their application, determination of the ways for their development. Purpose: to show the possibilities of achieving a balance between public and private interests on the basis of tax monitoring, audit in the field of customs affairs. Methods: analysis and synthesis, formal-logical, comparative-legal, historical, statistical. Results: it is determined that tax and customs relations may be to a certain extent fiduciary in nature; the essence and functions of tax monitoring as an innovative form of tax control are clarified; the relationship between audit and customs control after the release of goods is correlated; the role of tax monitoring and customs audit is established for the optimal balance of private and public interests. The main functions of tax monitoring and audit in the field of customs are identified: fiscal, preventive, analytical. Conclusion: the authors present some ideas concerning the development of monitoring and audit that might contribute to balancing private and public interests. It is proposed to expand the range of organizations in respect to which tax monitoring can be conducted. It is argued that audit reports can be used by the customs authorities when categorizing participants in foreign economic activity, as well as when determining the financial stability of authorized economic operators. The possible advantages of introducing the institution of customs auditors are presented.
Keywords: private and public interests; tax monitoring; customs audit; financial control; tax control; customs control; public audit; audit activity
  download the full-version article
References: 1. Agapova A. V. Tamozhennyy audit: gosudarstvennyy kontrol' ili predprinimatel'skaya deyatel'nost'? [Customs Auditing: State Control or Entrepreneurial Activity]. Uchenye zapiski Sankt-Peterburgskogo imeni V.B. Bobkova filiala Rossiyskoy tamozhennoy akademii – Scientific Letters of Russian Customs Academy St.-Petersburg branch named after Vladimir Bobkov. 2011. Issue 2 (39). Pp. 17–23. (In Russ.).
2. Barulin S. V., Minvalieva M. S. Soderzhanie i razvitie instituta nalogovogo monitoringa v Rossii [Content and Development of Tax Monitoring Institute in Russia]. Nalogi i finansy – Taxes and Finances. 2016. Issue 4. Pp. 15–24. (In Russ.).
3. Berezyuk V. I. Formirovanie integrirovannoy mezhgosudarstvennoy sistemy informatsionnogo obespecheniya tamozhennogo audita [Development of Integrated Interstate System of Information Support of Customs Audit]. Uchet. Analiz. Audit. – Accounting. Analysis. Auditing. 2016. Issue 3. Pp. 35–41. (In Russ.).
4. Vasil'eva M. V. Finansovyy kontrol' i audit v gosudarstvennom sektore [Financial Control and Audit in the State Sector]. Finansy i kredit – Finance and Credit. 2009. Issue 18 (354). Pp. 5–15. (In Russ.).
5. Gracheva E. Yu. Obespechenie publichnykh interesov v usloviyakh rynka kak vazhneyshaya tsel' gosudarstvennogo finansovogo kontrolya [Ensuring Public Interests under Market Conditions as a Critical Goal of State Financial Control]. Ocherki finansovo-pra¬vo¬voy nauki sovremennosti: monografiya / pod obshch. red. L. K. Voronovoy i N. I. Khimiche¬voy [Essays on the Modern Financial and Legal Science: Monograph; ed. by L. K. Vo-ronova and N. I. Khimicheva]. Moscow – Kharkov, 2011. Pp. 205–228. (In Russ.).
6. Karpukhin D. V., Lapin A. V. Spetsificheskie priznaki finansovogo kontrolya i formy ego osushchestvleniya [Financial Monitoring: Specific Features and Implementation Forms]. Vestnik Finansovogo universiteta – Bulletin of The Financial University. 2016. Issue 4 (94). Pp. 137–145. (In Russ.).
7. Kizimov A. S. Formirovanie i razvitie nalogovogo monitoringa v Rossii: avtoref dis. ... kand. ekonom. nauk [Formation and Development of the Tax Monitoring in Russia: Synopsis of Cand. econ. sci. diss.]. Saratov, 2009. 30 p. (In Russ.).
8. Kurochkin D. A. Mediatsiya v nalogovykh sporakh: perspektivy razvitiya v Rossii i drugikh gosudarstvakh BRIKS [Mediation in Tax Disputes: Development Prospects in Russia and Other BRICS Countries]. Rossiyskiy yuridicheskiy zhurnal – Russian Juridical Journal. 2017. Issue 5. Pp. 189–204. (In Russ.).
9. Litvinova Yu. M. Nalogovyy monitoring: opyt pravovogo regulirovaniya v zarubezhnykh stranakh i perspektivy razvitiya v Rossiyskoy Federatsii [Tax Monitoring: Experience of Legal Regulation in Foreign Countries and Prospects for Development in the Russian Federation]. Leningradskiy yuridicheskiy zhurnal – Leningradskiy Juridical Journal. 2017. Issue 4 (50). Pp. 175–182. (In Russ.).
10. Podol'skiy V. I., Polyak G. B., Savin A. A. Audit: uchebnik dlya vuzov / pod red. prof. V. I. Podol'skogo. 2-e izd. [Audit: textbook; ed. by V. I. Podol'skiy. 2nd ed.]. Moscow, 2001. 655 p. (In Russ.).
11. Romanovskaya O. V. Delegirovanie gosudarstvenno-vlastnykh polnomochiy v sisteme publichno-pravovogo regulirovaniya [Delegation of State Authoritative Powers in the Public Regulation System]. Vestnik Permskogo universiteta. Yuridicheskie nauki – Perm University Herald. Juridical Sciences. 2017. Issue 2(36). Pp. 143–154. (In Russ.). DOI: 10.17072/1995-4190-2017-36-143-154.
12. Savchenko L. A. Finansovyy kontrol', audit, bukhgalterskiy uchet – osnovnye kategorii finansovo-kontrol'nogo prava [Financial Control, Audit, Accounting as the Main Categories of Financial Control Law]. Ocherki finansovo-pravovoy nauki sovremennosti: monografiya / pod obshch. red. L. K. Voronovoy i N. I. Khimichevoy [Essays on the Modern Financial and Legal Science: Monograph; ed. by L.K. Voronova and N.I. Khimicheva]. Moscow – Kharkov, 2011. Pp. 229–247. (In Russ.).
13. Sovetskoe finansovoe pravo / pod red. E. A. Rovinskogo [Soviet Financial Law; ed. by E. A. Rovinskiy]. Moscow, 1978. 344 p. (In Russ.).
14. Turbanov A. V. Samoregulirovanie v audite: otrazhenie v zakonodatel'stve, nauke i praktike [Self-Regulation in Audit: as Reflected in Legislation, Science and Jurisprudence]. Aktual'nye problemy rossiyskogo prava – Actual Problems of Russian Law. 2018. Issue 3. Pp. 17–27. (In Russ.).
15. Finansovoe pravo: uchebnik / N. I. Khimicheva, E. V. Pokachalova – 6-e izd. [Financial Law: textbook; ed. by N. I. Khimicheva, E.V. Pokachalova. 6th ed.]. Moscow, 2017. 800 p. (In Russ.).
16. Tsvetkova E. A. Sravnitel'no-pravovoy analiz al'ternativnykh sposobov razresheniya nalogovykh sporov na primere Rossii, SShA, Niderlandov, Germanii [Comparative-Legal Analysis of Alternative Tax Dispute Resolution: the Practice of the Russian Federation, the United States, the Netherlands and Germany]. Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya – Journal of Foreign Legislation and Comparative Law. 2017. Issue 2. Pp. 58–64. (In Russ.).
17. Shashkina A. N. Administrativno-pravovoe regulirovanie tamozhennogo kontrolya posle vypuska tovarov v Rossiyskoy Federatsii [Administrative-Law Regulation of Customs Control after Release of Goods in the Russian Federation]. Administrativnoe i munitsipal'noe pravo – Administrative and Municipal Law. 2014. Issue 12. Pp. 1296–1300. (In Russ.). DOI: 10.7256/1999-2807.2014.12.13627.
18. Shokhin S. O. EAES i mezhdunarodnye konventsii [The Eurasian Economic Union and International Conventions]. Mezhdunarodnoe publichnoe i chastnoe pravo – International Public and Private Law. 2015. Issue 4. Pp. 14–17. (In Russ.).
19. Aoyama Yu. Perspectives of Customs in the 21st Century: from the Experiences of Japan Customs. World Customs Journal. 2008. Vol. 2. Issue 1. Pp. 95–100. (In Eng.).
20. Corden W. M. Trade Policy and Economic Welfare. Oxford, 1989. 423 p. (In Eng.).
21. Craig P., de Burca Gr. European Union Law: Text, Cases and Materials. Oxford, 2003. 1241 p. (In Eng.).
22. Customs Law of East Asia; ed. by C-J. Cheng. Alphen aan den Rijn, 2010. 600 p. (In Eng.).
23. Morini C., Costacurta de Sá Porto P., Inácio Jr. E. Trade Facilitation and Customs Revenue Collection: Is That a Paradox? World Customs Journal. 2017. Issue 2. Pp. 23–36. (In Eng.).
24. The Netherlands Tax and Customs Administration. Horizontal Monitoring within the Medium to very Large Businesses Segment. Available at: pdf (accessed 18.06.2018). (In Eng.).
25. Widdowson D. Managing Risk in the Customs Context. Customs Modernization Handbook; ed. by Luc de Wulf, José B. Sokol. Washington, D. C., 2005. Pp. 91–99. (In Eng.).
26. Witte P., Wolffgang H.-M. Lehrbuch des Europaischen Zollrechts. 6th ed. Herne, 2009. 536 p. (In Germ.).
Received: 01.04.2018
Financing: The study was funded by the Russian Foundation for Basic Research as part of the research project No. 18-29-16102




The Perm State University
614990, Perm, street Bukireva, 15
+7 (342) 2 396 275
ISSN 1995-4190 ISSN (eng.) 2618-8104
ISSN (online) 2658-7106
DOI 10.17072/1995-4190
(с) Editorial board, 2010
The magazine is registered in Federal Agency of supervision in sphere of communication and mass communications.
The certificate on registration of mass media ПИ № ФС77-33087 from September, 5th, 2008
The certificate on reregistration of mass media ПИ № ФС77-53189 from Marth, 14th, 2013

The magazine is included in List ВАК and in the Russian index of scientific citing

The founder & Publisher: the State educational institution of the higher training
“The Perm State University”.
Publishing 4 times a year