GARANTEES OF RIGHTS OF TAXPAYER AND STATE
The tax legislation of all countries contain guarantees taxpayers and government guarantees. However, the guarantee of the rights of the taxpayer and the state is not clearly structured in the tax legislation. Most of the rights and guarantees enshrined in the Tax Code, in addition, individual guarantees such as the guarantee of avoidance of double taxation are formulated in agreements on avoidance of double taxation. However, the tax legislation is not the basic principle of good faith taxpayer