Scientific journal
Название журнала на английском
ISSN 2500-0802
ПИ №ФС77-61154

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PROTECTION OF TAXPAYERS’ RIGHTS: TRENDS AND IMPROVEMENT OF LEGISLATION

Fedorova I.А. 1
1 Moscow State University of Economics
The present study focuses on the novels of tax legislation on the protection of taxpayers’ rights: the legal regulation of certain issues-of-court procedure to appeal the acts and actions of tax authorities. Considered grounds and terms of the filing of the complaint, appeal, complaint, reference to the court, the subject of the appeal. Marked peculiarities of filing an appeal, procedure and terms of consideration of the consequences. Author quite successfully highlighted the significant differences and peculiarities of each of the possible ways to protect the rights of taxpayers, the opportunity of direct participation of the taxpayers when considering complaints, filing petitions, applications, supporting materials, and other evidence. In the work of the necessity to respect the principle of transparency of the existing bodies of the Executive and the judiciary, as well as the improvement of the tax and administrative legislation in the sphere of protection of taxpayers’ rights.