Judicial protection of the rights of taxpayers as an indicator of the rule-of-law state

The article reviews the peculiarities of the realisation by taxpayers and other legal subjects of their right to judicial protection, guaranteed by the Constitution of the Russian Federation and which is the most important criterion of a rule-of-law state. The author draws attention to the specificity of the protection of the rights and interests of taxpayers in the courts of General jurisdiction and arbitration courts. While it is presumed that the jurisdiction of cases involving challenges to normative legal acts is independent from the subject composition of the parties to the dispute, because according to the general rules laid down in the procedural legislation, case contestation of such acts fall within the jurisdiction of the courts of general jurisdiction. With regard to this, the decisions of the Russian Supreme courts related to the research topic are analysed. Emphasis is laid on the decisions of the Constitutional Court of the Russian Federation, which provide with explanations on issues of jurisdiction.