Юридическая ответственность должностных лиц налоговых органов как один из элементов механизма защиты прав налогоплательщика

Abstract

The issue of bringing to legal responsibility of officials of the tax authority is considered. One of the important functions of the Institute is to ensure the proper performance of these entities of their duties. The author analyzes the types of responsibility to which employees of the Federal tax service can be brought in case of improper performance of their duties. The study provides recommendations aimed at improving the effectiveness of the institution under consideration as an element of the mechanism for protecting and ensuring the rights of the taxpayer.