Administrative-legal protection of taxpayers

This article examines the rights of taxpayers in Russia and the mechanisms of their administrative and judicial protection provided by the Tax Code of the Russian Federation. The primary focus is on the procedure for appealing non-regulatory acts of tax authorities, as well as the actions and inaction of their officials. The article provides a detailed description of taxpayers' rights, the procedures for filing complaints, appeal mechanisms, and the process for decisions made by higher tax authorities, along with the judicial prospects for protecting citizens' interests.