The book "Measures of tax procedural coercion" by Igor Ilyich Kucherov is a deep and comprehensive study of one of the most pressing topics in the field of tax law and law enforcement practice. In the face of ever-changing legislation and an increasingly complex tax system, this work is becoming an indispensable tool for lawyers, tax consultants, law students and all those interested in tax regulation and enforcement. Kucherov, known for his in-depth research in tax law, in this book offers readers a unique perspective on tax enforcement measures that are used by government agencies to enforce tax obligations. The author considers not only theoretical aspects, but also practical examples, which makes the material accessible and understandable even for those who are not specialists in this field. The book is filled with analytical materials that will help readers better understand how tax authorities use their powers and what consequences may arise for taxpayers. One of the key topics raised in the book is the relationship between the rights of taxpayers and the rights of tax authorities. Kucherov analyzes in detail how important it is to maintain a balance between the effectiveness of tax control and the protection of citizens’ rights. It raises questions about how appropriate and justified coercive measures are, and how they affect the business environment. This problem is especially relevant for entrepreneurs and business owners who face tax audits and may find themselves in a difficult situation where their rights are violated. The book will be of interest not only to lawyers and tax consultants, but also to students of tax law, as well as to anyone who wants to understand the intricacies of tax regulation. It will be a useful tool for those who are preparing for exams or want to deepen their knowledge in this area. Kucherov’s work may also be of interest to economists and analysts who study the impact of tax policy on the country’s economic development. Igor Ilyich Kucherov’s style is distinguished by clarity and logical presentation, which allows readers to easily assimilate even the most complex concepts. His previous works, such as “Tax Law: Theory and Practice” and “Law Enforcement in Tax Disputes”, have already won recognition among professionals. In “Measures of Tax-Procedural Coercion”, the author continues to develop his ideas, offering readers not only theoretical justifications, but also practical recommendations. The book also raises important questions about the future of tax regulation in Russia. Kucherov analyzes current trends and predicts possible changes in legislation, which makes his work relevant and timely. Readers will be able to see how current challenges, such as the digitalization of the economy and globalization, affect the tax system and what measures can be taken to overcome them. Thus, "Measures of Tax Procedure Coercion" is not just a book about taxes. This is an in-depth study that helps to understand how the tax system works, what rights and responsibilities taxpayers have and how to protect their interests in the context of modern law enforcement. If you want to be aware of the latest changes in tax law and learn how to effectively interact with tax authorities, this book will become your reliable companion along the way.