UDC 336.221
DOI: 10.36871/ek.up.p.r.2022.03.01.016
Authors
Evgeniy A. Pervyshov,
Razela N. Denikaeva,
L. M. Dinaeva,
D. S.-M. Takushinova,
North Caucasian Federal University
Stavropol, Russia
Abstract
The article discusses the basics of the organization and functioning of the administrative method of protecting the rights and legitimate interests of taxpayers. The current state of this institution of tax law is analyzed, as well as the advantages, disadvantages and options for the development of the established procedure for protecting the rights and legitimate interests of taxable persons are considered.
Keywords
administrative method, protection, taxpayer, right, legitimate interest, order, complaint
