Abstract: Legal experiments in the field of taxation over the past 10 years have been an unconventional way of legislating various economic problems: for example, the task of removing the self-employed from the shadow economy was solved as part of a tax experiment to establish a tax on professional income. However, at present, legal experiments in tax law are applied not only at the legislative, but also at the subordinate level. The subject of this article is a set of procedural tax and organizational norms at the level of by-laws aimed at regulating tax relations. The purpose of this article is to substantiate and define the type of legal experiments at the level of subordinate legislation in the tax sphere. This goal will make it possible to take the first scientific steps in substantiating legal experiments in the tax sphere at the subordinate level. General scientific methods (generalization, comparative analysis, synthesis, description, system method), as well as special legal methods (formal legal method, method of interpretation of normative legal acts) are used. The result of the work on this study is the justification of the tax experiment and tax testing as an opportunity to conduct legal experiments at the level of by-laws. The scientific novelty is determined by the purpose of this article and consists in substantiating at the subordinate level the possibility of using a general theoretical model of a legal experiment as a tax test. The results obtained can become the basis for the preparation of educational literature on financial and tax law in the framework of pedagogical practice, and are also intended for use in the work of public authorities, as well as practicing lawyers and the scientific community. The key conclusion of this article is that tax testing is a legal experiment in the tax field, implemented at the subordinate level, which has its own specific features, such as the improvement of existing digital technologies, uncertainty about further permanent action, introduced by order of the federal executive authority authorized for control and supervision in the field of taxes and fees.

Keywords: legal experiment, tax experiment, tax testing, federal tax service, bylaws, tax legal relations, digital technologies, operators of electronic platforms, information interaction, tax administration

Abstract: The subject of this study is the legal relations arising from the interaction between the Federal Tax Service of Russia and the Federal Financial Monitoring Service (Rosfinmonitoring) in the identification, verification, and assessment of tax offenses and crimes. Particular attention is paid to the legal regime governing the use of financial monitoring data in tax control, the limits of interagency data exchange, the role of beneficial ownership information, and the specifics of controlling transactions involving digital currency and mining. The purpose of the study is to determine the conditions under which Rosfinmonitoring materials may be used in tax proceedings, to identify regulatory gaps, and to propose a legal model for their lawful and proper use in the course of tax control and in preparing decisions of tax authorities. The article also examines legislative changes adopted in 2024–2026 affecting digital currency, mining registries, and special tax reporting. The methodological framework of the study includes the formal legal and systemic methods, the analysis of judicial practice and law-application materials, as well as reference to OECD and FATF documents as international regulatory benchmarks. The scientific novelty of the study lies in substantiating a three-stage model for the use of Rosfinmonitoring data in the tax sphere: an analytical signal, procedural verification, and evidentiary synthesis. The article demonstrates that financial monitoring materials cannot be regarded as a self-sufficient basis for concluding that a tax offense or crime has been committed; however, they may lawfully serve as a basis for directing and deepening an audit, provided that they are subsequently assessed together with other evidence. The study concludes that it is necessary to clarify paragraph 3 of Article 82 of the Tax Code of the Russian Federation, to supplement Article 9 of Federal Law No. 115-FZ with a rule on the composition of the analytical package, and to introduce subordinate regulation governing the exchange of information on digital currency, mining, and high-risk transactions. The findings may be used in both lawmaking and law-enforcement practice.

Keywords: tax control, financial monitoring, interagency cooperation, information exchange, P2P transfers, tax crimes, countering money laundering, digital currency, mining, beneficial owners

Abstract: Given the active use of analogy as a fundamental tool for overcoming gaps in tax law, a means of establishing presumptive tax regimes, and an casual method for calculating the tax liabilities of specific taxpayers, the author examines the legal aspects of applying analogy in tax matters from a doctrinal perspective. In the context of the variability and gaps in modern tax legislation, the purpose of this study is to intensify the development of the doctrinal foundations for the practice of using analogy as a substitute in the tax sphere. Arguments are presented that dispel any doubts about the fundamental suitability of the analogical method for use in tax law structures in general and in the presumptive taxation mechanism in particular. At the same time, the risks of law enforcement discretion are shown when using similar methods of conditional tax calculation. A distinctive feature of the research methodology was that the method of analogy played a special role among the general and private scientific methods used. It acted both as a key scientific tool and as an object of research within the framework of the presumptive taxation mechanism. The need to implement measures to curb the discretion of law enforcement officials when using analogical tax calculation methods is identified. A set of specific limits and conditions for the permissible implementation of the analogy method in casual presumptive taxation has been defined: combining each case of using an analogous method of calculating tax with a legal assessment of the adequacy of the law enforcement officer's discretion; establishing, using all acceptable evidence, including witness testimony, the objective impossibility of documenting the real tax base and the corresponding amount of tax; taking measures to comply with reasonable expectations of a bona fide taxpayer and to prevent the casual imputation of tax in an amount greater than that established by law; identification of the similarity of taxpayers, tax bases, relationships, facts or circumstances to be compared based on the maximum possible number of qualitative and quantitative criteria in a particular situation.

Keywords: analogy method, analogy of law, presumptive taxation, presumptive tax calculation, legal gap, tax legislation, certainty of taxation, discretion of the law enforcement officer, similar taxpayers, similar tax bases

Abstract: The article examines the system of public financial control in Switzerland – a state demonstrating a unique combination of fiscal discipline, direct democracy, and a high level of trust from citizens in governmental institutions. It analyzes the evolution of control institutions, starting from the establishment of the Federal Financial Control Service in 1877 and ending with modern mechanisms for monitoring public finances. Special attention is given to the "debt brake" – a constitutional rule considered an institutionalized form of public control, which received approval from 85% of citizens in a 2003 referendum. Systemic issues are identified, including the insufficient level of financial literacy among the population; the suboptimal balance between federal and cantonal levels of control; limited effectiveness of whistleblowing mechanisms; difficulties in monitoring non-governmental non-profit organizations (over 14,000 funds with total assets exceeding 70 billion francs); and increasing budgetary pressure projected until 2029. The work is based on an interdisciplinary approach that combines methods of institutional analysis, comparative studies, legal hermeneutics, and empirical generalization. The formal-legal method is used to analyze the regulatory framework, the historical-legal method for studying the evolution of control institutions, economic analysis methods for assessing fiscal effects, and case study methods to examine specific examples of the implementation of control mechanisms. The main hypothesis of the research is based on the assumption that the effectiveness of public financial control in Switzerland is determined by the unique institutional environment of direct democracy; however, existing mechanisms face challenges from digital transformation and the complexity of financial instruments, which require the adaptation of traditional institutions to modern realities. Based on a comprehensive analysis of theoretical approaches and empirical data, directions for reform are proposed: digital transformation of control procedures; implementation of educational programs on financial literacy; harmonization of existing reporting standards at all levels of government; improvement of parliamentary oversight; and optimization of the supervisory system for numerous Swiss funds. A conclusion is also drawn and justified regarding the potential for exporting Swiss experience to countries with developing systems of public financial control.

Keywords: Switzerland, Russia, public control, state control, financial control, budget control, tax control, legality, accountability, people's power

Abstract: Reassessing the contribution of taxation to fiscal capacity and economic growth in Indonesia is a significant and pressing issue facing the country's contemporary economy. Taxation is a key source of government revenue, essential for funding infrastructure development, social programs, and other strategic public policy areas. This study focuses on analyzing the dynamics of the tax coefficient and the public debt-to-GDP ratio for the period 2014–2024, as well as their impact on economic growth indicators. The study utilizes quantitative statistical analysis methods based on data from official sources, such as the Central Statistics Office, the Ministry of Finance, and other government agencies. By analyzing the relationship between the tax burden, debt burden, and economic indicators, it is possible to identify trends and draw conclusions about the effectiveness of tax policy, as well as identify opportunities to increase the country's fiscal capacity. The study offers recommendations for optimizing the tax system to achieve sustainable economic development and improve tax compliance in Indonesia. A quantitative descriptive approach is used in the study. The information base was secondary data obtained from publications of the Central Bureau of Statistics Indonesia (BPS), the Ministry of Finance of the Republic of Indonesia, and state budget documents. Data analysis was performed using IBM SPSS Statistics software through descriptive statistics, trend analysis, and Pearson correlation analysis. This study examines the relationship between the tax ratio, the public debt-to-GDP ratio, and Indonesia's economic growth (2014–2024) within a single analytical model. The study also uses current data covering the COVID-19 pandemic period and the economic recovery stage, providing a more current and comprehensive understanding of the state of Indonesia's fiscal system over time. The results indicate that Indonesia's tax system has a more pronounced impact on the structure of public financing than on short-term economic growth. Increased tax revenues help reduce the government's dependence on debt financing, which strengthens the country's fiscal sustainability.

Keywords: tax system, fiscal capacity, tax ratio, economic growth, tax reform, government revenue, tax revenue, debt financing, fiscal sustainability, development of Indonesia