Algorithm for resolving disputes related to obtaining tax benefits, taking into account article 54.1 of the Tax Code of the Russian Federation

The article analyzes the legal approaches of law enforcement officers in resolving disputes related to obtaining taxbenefits, taking into account Article 54.1 of the Tax Code of the Russian Federation. The author focuses on the existing problems and controversial issues of the application of Article 54.1 of the Tax Code of the Russian Federation. It offers an algorithm for resolving disputes related to the application of the provisions of this article, which will ensure legal certainty and uniformity of judicial practice in this category of disputes.