Comparative Legal Experience
of Judicial Protection of Taxpayer
in Russia and Foreign Countries


	Journal of Foreign Legislation and Comparative Law Reference: Artemyeva Y.A. (2013). Comparative Legal Experience of Judicial Protection of Taxpayer in Russia and Foreign Countries. Journal of Foreign Legislation and Comparative Law, 3, 474–479. https://en.nbpublish.com/library_read_article.php?id=63171 Artemyeva Y.A. Comparative Legal Experience of Judicial Protection of Taxpayer in Russia and Foreign Countries Abstract: Procedures of taxpayer appeal on readjudication of the judgment to supervision authorities in order of administrative appeal and to judicial authorities are analyzed in the article. Activity of the special tax and financial courts on consideration of tax disputes is examined. The necessity of application of foreign countries experience in the field of judicial defense of taxpayers in case of perfection of tax and arbitration legislation in Russia is justified. Keywords: tax disputes, taxpayer, tax authorities, tax courts, solution of disputes, administrative appeal, defense of taxpayers’ rights, comparative legal analysis. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Sutyrin S. Nalogi i nalogovoe planirovanie v mirovoy ekonomike / S. Sutyrin A. Pogorletskiy. Spb.: Po-lius, 1998. S. 42. 2. Yuldashev A.G. Finansovye sudy v Germanii [Tekst] / A.G. Yuldashev. M.: Ankil, 2000. 136 s. 3. Khassi U.M. Mirovoe nalogooblozhenie. Osnovy Mirovogo nalogovogo kodeksa / V.M. Khassi, D.S. Lyubik per. s angl. Kembridzh: Garvardsk. un-t, 1992. 280 s. 4. Kucherov I.I. Nalogovoe pravo zarubezhnykh stran [Tekst]: kurs lektsiy / I.I. Kucherov. M.: Yurinfor, 2003. 374 s. 5. Reshenie Evropeyskogo Suda po pravam cheloveka po delu «Kress protiv Frantsii»: ot 07.06.2001 g. [Elektron-nyy resurs]. — Rezhim dostupa: http://www.menschenrechte.ac.at/orig/ Ol_3/Kress.pdf. 6. Zhuravleva O.O. Pravovoe regulirovanie federal'nykh nalogov v Avstrii // Finansovoe pravo. 2002. № 3. S. 62-63. 7. Solov'ev V.A. Voprosy balansa publichnogo i chastnogo interesov v nalogovom prave / V.A. Solov'ev // Fi-nansovoe pravo. 2002. № 4. S. 32. 8. Zhuravleva O.O. Pravovoe regulirovanie federal'nykh nalogov v Avstrii [Tekst] / O.O. Zhuravleva // Finan-sovoe pravo. 2002. № 3 S. 56-63. 9. Efremov L. Poryadok sudebnogo razresheniya nalogovykh sporov v SShA // Khozyaystvo i pravo. 1998. № 4. S. 105. 10. Timoshenko I.G. Nalogovaya sluzhba v Velikobritanii // Zhurnal rossiyskogo prava. 1998. № 6. 11. Shepenko G.A. Uregulirovanie nalogovykh sporov v Indonezii // Vash nalogovyy advokat. Konsul'tatsii, reko-mendatsii: novoe v nalogovom regulirovanii / pod red. S.G. Pepelyaeva. M., 2001. Vyp. 1(15). S. 122-139. 12. Kozyrin A.N. Nalogovoe pravo zarubezhnykh stran. Voprosy teorii i praktiki Manuskript, 1993. 112 s. 13. Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran: Evropa i SShA: ucheb. posobie. M.: Izdatel'sko-tor-govaya korporatsiya «Dashkov i K», 2002. S.174. 14. Fomina O.A. Istochniki nalogovogo prava zarubezhnykh stran. M., 1996. S. 63-65. 15. Ault H.J. Tax Simplification From a Comparative Point of View // International Studies in Taxation: Law and Economics. London, etc., 1999. P. 29-44. 16. Artem'eva Yu.A O yuridicheskoy otvetstvennosti nalogovykh organov / Voprosy rossiyskogo i mezhdunarodno-go prava. 2012. №1. S. 143-145

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Artemyeva Y.A. Comparative Legal Experience of Judicial Protection of Taxpayer in Russia and Foreign Countries