Greca Y. Legal mechanism of realization and protection of the rights and legitimate interests of subjects of tax legal relations.

The dissertation includes a complex analysis of the legal mechanism of realization and protection of the rights and legitimate interests of subjects of tax legal relations based on the materials of the domestic legislation and legal practice, and the positive experience of foreign states. Particular attention is paid to finding out the concept and structure of the legal mechanism of realization and protection of the rights and legitimate interests of subjects of tax legal relations. Ways of protection of the rights of tax payers juridical and in administrative order are determining in the work. In addition, the issues concerning identity of damage caused to tax payers by the wrongful decisions of the state bodies and the actions of state officials were considered. The concept of state interest as a subject of tax legal relations is touched upon and the organizational and the legal bases of the realization of the rights of government bodies and management in tax legal relations are laid down. The proposals regarding the improvement of the norms of the tax legislation and increase their effective use in practice are made to rule proclaiming and law enforcement bodies.