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Taxpayer Rights Protection in Tax Control

Student: Valeriya Labutova

Supervisor: Omar Rashidov

Faculty: Faculty of Law

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 7

Year of Graduation: 2019

A significant part of the state budget are taxes paid by individuals and legal entities. A stable level of financing of budget items is achieved through the receipt of tax payments in the amounts established by the legislation and within certain terms. At the same time, it is very important that while ensuring the stability of state financing, the rights of citizens are also respected. At present, the tax system of the Russian Federation is rather unstable. The research is intended to study ways to protect the taxpayers' rights and determine the most effective ones.

Full text (added May 15, 2019)

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