The Protection of Taxpayers’ Rights-Regulatory Framework

The present paper seeks to explore the relevant legislation and court decisions in the field of taxpayers’ rights protection, practical recommendations for the taxpayers to protect their rights, discusses the existing problems and limitations of the legislation in this sphere of law. Furthermore, it studies proposals to solve these problems and ways to improve the legislation of law experts, as well as other proposed solutions. This paper identifies such key points as taxpayer’s rights and their classifications, their self-defense by the taxpayer, the administrative procedure for the protection of rights, the main problems in the administrative order of protection and legal position of the higher courts, the judicial order of the protection of taxpayers’ rights. The author describes the recent changes in legislation that have had a significant impact on the development of this legal institution, especially referring the administrative and judicial order of protection. The object of the research is the public and legal guarantees to ensure the protection of taxpayers' rights; the subject is the rules on tax legislation, regulatory framework of the protection of taxpayer's rights. Considering the specific aim of the research, the author applies a plethora of methods such as the general scientific methods (the system method, analysis, synthesis, etc.), the legally specific methods (the formal-legal method, specific sociological, system-structural method), the method of comparative law and the method of interpretation. The present paper consists of four parts: Introduction, the Main part, Conclusion and References. The Main part divided into three chapters: “Taxpayers’ rights: concept, types”, “The administrative procedure” and “The judicial protection of the taxpayers’ rights”. Every part is divided into two paragraphs.