Scientific approaches, national legislation and practice of its implementation on the legal regulation of subjective rights of taxpayers, are studied. It is proved that a subjective right of a taxpayer is guaranteed a measure of possible and permissible behavior of the taxpayer, which was based on the rule of objective law to meet the legitimate interest that is expressed in the following opportunities: (a) to perform certain actions by the taxpayer, (b) to require certain behaviour from the obliged persons, and in certain cases (с) to resort to coercion. Signs of the subjective rights of taxpayers, the author carried: (1) the measure of possible and permissible behavior of the taxpayer; (2) based on the rule of objective law; (3) the goal of implementation should be the satisfaction of a legitimate interest; (4) results in the following possibilities: (a) to perform certain actions by the taxpayer, (b) to require certain behaviour from the obliged persons, (C) to resort to coercion; (5) clearly defined within the conduct of the taxpayer in the tax area; (6) act as limits of state intervention in financial sphere and the private sphere of the taxpayer. It is established that a subjective right of the taxpayer is the unity of its social and legal characteristics, including both objective aspects (the nature of social relations, which are formed in the process of activity of the taxpayer) and subjective aspects connected with the will of the taxpayer and state legal recognition of certain opportunities as legal. The recognition of social rights is the perception of him not only as a legal phenomenon, but as a socio-legal, since the subjective right is a legal right, containing the social possibilities inherent in the system of social relations and is enshrined in the current legislation. Subjective rights beyond the legal form cannot exist, so the knowledge of their social nature leads to the need for understanding of the mechanism of transformation of social law. The material content of the subjective rights of taxpayers is a legal content is subjective rights, the realization, the actual behavior of the measure, which is determined by objective law. So separate, and the more contrast the material and legal content is subjective rights was erroneous, as a subjective right may exist before the emergence of concrete legal relationship. While the implementation of this subjective right depends on the will of the person who purchased this subjective right. Therefore, the actual (material content) is both a subjective right and legal content, for it is in the process of a specific legal relationship behaviors and find its realization of subjective legal rights. For realization of the material rights the taxpayer has other subjective rights - procedural, which have independent significance: (a) the right to their actions, which includes the right to be treated with the application to the relevant tax authority on granting or refusal to grant tax benefits; choose the method of accounting of income and expenses, etc.; (b) the right to someone else's actions, which includes the right to demand performance of the relevant actions from other participants of legal relations, in particular, demand from the regulatory bodies carrying out verification of the information and facts that can testify in favor of the taxpayer, the right to non-disclosure by the Supervisory authority (officials) of information about this payer without his written consent, etc. These procedural rights are also actually exist, but their implementation also depends on the HIV will face. Subjective procedural tax law is an opportunity to seek protection of their violated tax law to the appropriate authorities.
