Actual problems of realizing the rights of taxpayers when considering tax disputes
Identified and disclosed the certain groups of rights of taxpayers, which they have the right to implement when applying to judicial bodies. Focused on the defiition of taxpayer concepts and the rights of taxpayers. It is shown that the norms fied in the Code of Administrative Proceedings of Russia relating to the consideration of cases involving taxpayers are more elaborate than those set forth in the Administrative Procedure Code of Russia.