The article presents dwells on the legal consolidation of the principles of public financial control in the era of digitalization and used as part of the control of digital tools and technologies in the Russian legal field. The study materials include the Constitution of the Russian Federation, Russian and international legal acts (laws and standards), and the websites of Russian public authorities with powers in the field of financial control. To process such materials, the authors used technical and legal analysis as the main method. They conclude that the legal regulation of the principles of public financial control in the Russian Federation is fragmentary. Based on the study of network information resources of Russian public authorities, there is a set of digital tools and technologies used to organize and conduct financial and control activities in a non-contact form. This system includes three main blocks: information systems, personal accounts, and registers. According to the authors, the legal relations that arise in connection with the use of digital tools in financial control are heterogeneous: some are directly related to particular digital technologies (tools); others do not consider a digital product an object of legal relations and assign it an auxiliary value.

The article provides a brief overview of certain areas of financial and legal research, whose subject matter is various aspects of protecting the rights of consumers of financial services. In the course of the study, the authors analyzed monographs and publications in Russian scientific journals. The Russian scholars paid special attention to digitalization processes and external adverse factors associated with the COVID-19 pandemic, which increased the vulnerability of consumers of financial services. The authors have emphasized the intersectoral and interdisciplinary nature of most scientific works and their possible systematization on two grounds: the first is segments of the financial market and the types of financial services corresponding to them; the second is the forms (methods) of protecting the rights of consumers of financial services.

This study aims at determining the specifics of filing a judicial appeal against actions and decisions of legal authorities. The study tasks are to analyze procedural rules that provide the basis and procedure for appealing against actions and decisions of legal authorities, as well as court decisions on certain categories of cases with due regard to the effective exercise of the right to access to justice. The authors of the article have established that the mechanism for appealing against actions and decisions of legal authorities to a higher court is based on the use of various approaches enshrined in the procedural rules of different branches of law.

The research issue is to identify the shortcomings of legal management of tax responsibility of banks in case of their non-execution of tax authorities’ decisions, as well as to define the possible directions of improvement of legislation and law enforcement practice in this sphere. The aims and objectives of the research are as follows: (1) to analyze the provisions of Article 134 and Article 135 of the Tax Code of the Russian Federation, which establish the responsibility of banking organizations as participants of the fiscal relations and to analyze the application of provisions of these articles by judicial and tax authorities; (2) to identify the problems of bringing to responsibility credit banking organizations for their non-execution of tax authorities’ decisions; (3) to develop recommendations for improvement of legal regulation. The methods of the research include analysis, analogy, legalistic method and integrated interpretation. The results of the research are as follows. It has been justified that the sum of debt of a taxpayer, established to bring banks to legal responsibility under Article 134 of the Tax Code of the Russian Federation, shall not include the sums of fines and penalties, as the bank is not a real participant of legal relations ‘tax authority – taxpayer’ and is deprived of the right to appeal the sum, which serves as the basis for establishing the sum of fine.