THE TAXPAYERS’ RIGHTS PROTECTION AS AN ORGANIC COMPONENT OF THE SYSTEM OF HUMAN RIGHTS AND FREEDOMS’ PROTECTION
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 4, Issue
Abstract
The article deals with the legal description of the concepts of «taxpayers rights’ protection» and «guarantees of taxpayers’ rights and legal interests». In particular, it is determined that the category of «taxpayers’ rights protection» is researched in the wide and narrow sense in legal literature. The modern state of the legislative provision of taxpayers’ rights protection is analyzed. It is found out that a legal mechanism is provided for existence of different forms and methods of taxpayers’ rights protection. The certain aspects of taxpayers’ rights protection are considered in the order of the administrative legal proceedings.
Authors and Affiliations
В. В. Чайка
Keywords
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- EP ID EP497963
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