Abstract
The article studies theoretical and practical issues of the legal regulation of social protection of Russian citizens taking part in military actions in the south-east of Ukraine within the framework of the special military operation. The author proves that there is a need for the immediate development of new and amendment of the existing provisions of tax laws that regulate the application of legal mechanisms of social support of special military operation participants and their family members. Attention is paid to the existing undervaluation of seriousness of the current position, gaps and discrepancies in regulations that govern issues of social protection of Russian citizens fighting to protect the interests of the Russian state.
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