Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control

The article gives a brief description of the problems that taxpayers face when implementing tax control measures. The author draws attention to the violation of the constitutional principles of tax law. Particular attention is paid to the principle of balance of public and private interests. Violation of this principle in favor of the tax authorities leads to a violation of the rights and legitimate interests of taxpayers.

principles of taxation, abuse of law, tax control, protection of the rights of taxpayers, balance of public and private interests, judicial practice