Lituev, E. V. Procedure for Protection of Taxpayers’ Rights in the Canton of Geneva of the Swiss Confederation

Abstract: The current Russian tax legislation is exposed to often and signifi cant changes which often has a negative impact on a taxpayer. Consequently, one of the spheres which needs a special attention of a government in the framework of establishment and implementation of effective tax regulation is ensuring a constitutional opportunity of protection of rights and legal interests of a taxpayer. The author of the article analyzes the experience of Switzerland as the most famous and effective state in regulation of public fi nances. This experience can help Russia to develop its legislation in the sphere of protection of taxpayers’ rights. Consequently, it can be very necessary for Russian legal science and practice to study the experience of Switzerland in the sphere of protection of taxpayers’ rights. The author of the article pays special attention at one of the forms of math statistical analysis of texts as well as quantative method of analysis and related method of the content analysis. This method allows the author to defi ne the most considerable features of protection of taxpayers’ rights in Switzerland as a unifi ed and inseparable system of relations between a citizen and state institution.

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