EUROPEAN EXPERIENCE IN ADMINISTRATIVE AND PROCEDURAL PROTECTION OF THE RIGHTS AND LEGITIMATE INTERESTS OF TAXPAYERS
The purpose of this work is to analyze the experience of protecting the rights and legitimate interests of taxpayers, based on the experience of foreign countries in Europe. Objectives of the work: analysis of foreign theoretical concepts and the practice of their implementation in European states, taking into account both the unified approaches of the European Union and national peculiarities, due, inter alia, to the Brexit procedure. It is concluded that the Russian system for protecting the rights and legitimate interests of taxpayers meets European standards, but can be improved due to the specialization of judges in tax matters and the formation of a quasi-judicial body to resolve tax disputes