Ways to Protect the Taxpayers' Rights: Problems of Tax-Legal Regulation

Abstract

The article examines the regulation of the institution of protection of taxpayers’ rights in tax law. The author focuses on the problem of the balance of public and private interests in the tax sphere. The priority of protecting public interests, inherent in tax law as a public branch of law, in the opinion of the author, imposes features on the consolidation of ways to protect the rights of taxpayers and their implementation. The article discusses the self-protection of rights in the tax sphere, presents the problems of its implementation. It also describes in detail the jurisdictional protection of taxpayers’ rights in the framework of appealing acts of tax authorities and actions (omission) of their officials. The author highlights the mandatory nature of the administrative prejudice, gaps in the regulation of the procedure and the timing of proceedings in the case of a tax offense. The conducted research allowed to make the conclusion about the improvement of regulation in the field of protection of taxpayers’ rights.