Theoretical and legal basis for protection of the rights of subjects of tax relations

The article deals with the rights of subjects of tax legal relations. The legal statuses of plaintiffs and defendants in cases related to taxation are considered, and problems arising in connection with decisions of tax authorities and their appeal in court are also investigated. It is noted that tax issues can be resolved in arbitration in accordance with the provisions of the Tax Code of the Russian Federation and the rules of the Arbitration Code on the legal status of plaintiffs and defendants in cases subject to consideration by the tax authorities, but they need to be finalized.