In the new issue of the journal "Nalogoved" for December 2015 there was published an article by CEO Yury Mirzoyev LLC "National Law Company" Mitra". It includes issues of the reasonableness of the appointment of repeated tax audits in case of abuse of rights by taxpayers. The author tries to warn the legislator against using the institution of abuse of law as an instrument for regulating tax relations, thereby showing that such actions negatively affect the system of tax legal relations.