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Police activity
Reference:
Korzun S. Y.
Realization of administrative and judicial means of protection of the taxpayer’s rights
// Police activity.
2012. ¹ 4.
P. 5-16.
URL: https://en.nbpublish.com/library_read_article.php?id=61505
Korzun S. Y. Realization of administrative and judicial means of protection of the taxpayer’s rights
Abstract:
the problem of protection of citizens’ rights has always been of great interest to the scientists
and specialists. Building and functioning of a jural state and institutes of civil society is not possible without
the observance of civil rights. Which is why almost all developed countries are striving for building legal and
organizational mechanisms, which will guarantee and protect the citizens’ rights in all spheres of their lives.
Physical entities build various relationships using their legal status in different spheres of life, including public
administration. Tax field is a special sphere physical entities deal with in their general legal status.
Keywords:
tax, tax inspectorate, control, protection, taxpayer, means, method, liability, suit, and complaint.
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