Judicial protection of taxpayer's rights and appeal against actions of tax authorities

The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.