Lytvynov S. Administrative and legal determinants of ensuring the rights of taxpayers

The thesis contains complex analysis of administrative and legal determinants of rights and legitimate interests of taxpayers, namely, administrative appeal procedure is intended to ensure the most rapid and full realization of taxpayers right to appeal decisions of the State Fiscal Service, and its implementation should be seen as one of the areas of development of legal guarantees of protection of taxpayers' rights and ensure protection of their rights in the form of tax dispute or dispute complaint. In the paper, special attention is paid to the classification of rights and obligations of taxpayers, namely, the rights of taxpayers should be divided into groups. It is substantiated the necessity of the use in the PC of Ukraine concepts of "tax dispute" and "tax complaint".