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

Published in journal "Journal of Foreign Legislation and Comparative Law", 2013-3 in rubric "JUDICIAL SYSTEM AND JUDICIAL PRACTICE", pages 474-479.

Resume: 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.

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