Smirnykh, S.E. Issues of realization of the taxpayers’ right to receive truthful information on taxes and levies.

Abstract: Article 21 of the Tax Code of the Russian Federation embodies the right of taxpayers to receive at the tax office, where they are registered, free of charge information (including written form) on existing taxes and levies, legislation on taxes and levies, and related normative acts. However, this right of taxpayers is largely declarative and is not supported by any efficient mechanism of implementation.This article is devoted to the problems related to taxpayers’ rights under Article 21 of the Tax Code. As the author points out, up to this time there are no provisions on responsibility of tax officials for the deliberate deceit of taxpayers.