Abstract
<jats:p>The monograph explores the protection of taxpayers' rights, analyzes the laws and judicial practice governing these rights in tax control. The relevance of the work is due to changes in the tax system, which require the protection of taxpayers' rights and a balance between public and private interests. The author suggests the idea of private tax sovereignty based on a balance of private and public interests, the active role of courts and other control bodies outside the tax system, as well as social tax control. This should create an acceptable level of tax immunity for all taxpayers. It is also proposed to amend the Constitution and the Tax Code of the Russian Federation in order to strengthen the legal status of taxpayers. In addition, it is necessary to change the approach to the consideration of tax disputes in court, giving priority to the rights and interests of taxpayers. It is intended for students of law and economics universities, graduate students, tax consultants, accountants and employees of tax services.</jats:p>