Problems of protecting the rights of taxpayers

The article analyzes the forms of protection of taxpayers' rights provided for by this tax code of the Russian Federation. In the process of analyzing these forms, the author identifies the problematic aspects of their implementation and ways to solve them through the introduction of new bodies, as well as changes in current legislation. The article deals with the problem of inefficiency of administrative and legal mechanisms for protecting the rights of taxpayers and emphasizes the need to strengthen the interest of tax authorities to settle the dispute independently without the intervention of the court. The article also emphasizes that the taxpayer, resorting to judicial protection of their rights, faces the problem of complexity of tax legislation, which puts them in an unequal position compared to their opponent. Therefore, based on the experience of a number of foreign countries, it is proposed to form a new body that will be able to provide free legal assistance to taxpayers.