Protection of the Rights and Legal Interests of Taxpayers

Protection of taxpayers' rights is undoubtedly one of the most crucial institutions of tax law in the rule-of-law state, where the people’s rights and freedoms are proclaimed as the supreme value. Currently, the legal regulation of the protection of taxpayers' rights is in the stage of development and reformation, including the institution of taxpayers’ rights protection. The present paper deals with the issue of the protection of taxpayers’ rights from the perspective of Russian tax law. It is suggested to consider the system of protection in three major parts. The first one, the object of protection, is the rights of taxpayers and the legitimate interests of taxpayers. The second block covers jurisdictional forms and ways of protection of rights of taxpayers and legitimate interests of taxpayer. The third part takes into account the measures of restore violated rights. Following the theoretical introduction, the protection and enforcement of taxpayers’ rights is discussed. The current national debates in the area of taxpayer’s rights protection are highlighted.