Smirnykh, S.E. Tax justice as a guarantee of taxpayers’ rights.

Abstract: The article by S.E. Smirnykh contains evaluation and substantiation of a topical idea of singling out tax justice within the framework of judicial specialization reform in the Russian Federation. As the author points out, the tax courts could be a type of administrative courts, which would allow to ensure higher professionalism of tax dispute resolution, to partially solve the problem of massive caseload of existing courts, to guarantee the taxpayers’ rights more effectively. The author creates a model of tax court system, discusses necessary legal basis and he also studies experience of a number of foreign countries, such as the USA in the sphere of creation of specialized administrative courts.