Korzun, S.Y. Protection of taxpayers’ rights in the foreign states

Abstract: This article includes analysis of various concepts of protection of taxpayers’ rights, which are created in various foreign states. Based on evaluation of foreign experience in this sphere the author formulated the provisions for improvement of protection of taxpayers (physical persons) in the Russian Federation. This article supports the point of view that a tax (financial) court could be an effective force in the sphere of protection of taxpayers’ rights, that is why the author considers, that it is necessary to establish such courts in the Russian Federation.