Protection of taxpayer rights during tax control. Monograph. Kozlov N.

This monograph is a study of the most pressing and poorly studied issues of the protection of the rights of the taxpayer.

the author identified and substantiated the main elements of the taxpayer protection mechanism, their classification was developed. A scientific distinction between institutions, concepts and terms related to these issues was carried out.

proposals have been developed to eliminate the inconsistencies of certain norms of tax legislation to the fundamental principles of law and categories that protect the rights of the subject in the exercise in relation to its state control.

The legislation is given as of August 1, 2021

the main violations of the rights of the taxpayer during tax control were considered. The analysis of judicial practice on the subject under study was carried out. Recommendations have been developed for law enforcement on the suppression of violations of the rights of the taxpayer, their restoration, as well as to eliminate the threat of their violation.