The Legal Status of a Taxpayer as a Physical Person

The monograph explores the problems of the legal status of a taxpayer as an individual by taking into account its historical development and comparing it with the experience of taxation of individuals in foreign countries. Based on the research by leading scientists in the field of financial law, the book identifies the essence of the legal status of a taxpayer, singles out the characteristics of a physical person as a taxpayer and considers a taxpayer’s duties and rights in terms of fulfilling their obligation to pay taxes, tax control, prosecution for tax law violation and appeal against illegal actions of taxation bodies and their officials.
For students, postgraduate students, teachers, researchers, practitioners and those who are interested in problems of tax legislation.