Problems of legal regulation of limitations of the constitutional right to leave the Russian Federation to the debtors for tax liabilities

The article is devoted to the problems of legal regulation of limitations of the constitutional right to leave the Russian Federation to the debtors for tax liabilities. The paper covers the ways and means to ensure the fulfillment of tax obligations by restricting the right to leave the country for debtors and effectiveness of that measure. Due to the fact that the important constitutional right falls under the restriction, a number of conditions and special procedure for exercising this right by the tax authority has to be fulfilled. Not only procedural questions (with respect to the position of the Supreme Court of the Russian Federation), but also the effectiveness of such measure in relation to the debtor are considered. Are the rights of debtors and all conditions for application of this limitation observed by all participants of the process? Do the exercise of human rights and freedoms always have such limits as prohibition of obstruction of the realization of human rights and freedoms of others? Also, in this paper particular attention is paid to the application of such measure by tax authorities and courts.