tHe PRoBLem oF deteRmInatIon oF taXPayeRs’ LeGItImate InteRests wItHIn tHe aPPLIcatIon oF taX coeRcIon measURes

Abstract

It is stated in the article that within implementation of coercive measures there is a need to restore
the rights and legitimate interests of taxpayers that were violated by regulatory authorities, this causes the need for their
protection.