Fedorchuk O. Legal Grounds for the Protection of Rights and Legal Interests of Tax Payers in Administrative Procedure

. Object of the Research: The social relations that appear during the right protection of the taxpayers and their legal interests in administrative procedure. Aim of the Research: The analysis of scientific research, the generalization of the law enforcement practice, and national and foreign experience to systemize legal norms, the determination of the regularities and tendencies of legal and organizational protection of rights and legal interests of subjects to taxation in administrative procedure, the research of the scientifically based suggestions how to create the effective system of such protection in future. Methods Used in the Research: Formal and dogmatic method, legal comparative method, historical method, historical and comparative method, specifically sociological method, static method, logic and semantic method. Novelty of the Research: The first ever made attempt to work out the entire system to protect the rights and legal interests of taxpayers in administrative procedure that containsthe aggregate of basic necessary regulations, which are the description of such an institution. Results of the Research: The materials of the dissertation could be used in scientific research, legislative and law enforcement spheres, and also in the educational process.