Annotation

The work is devoted to the study of legal approaches to protecting the rights of taxpayers in the context of digitalization and the sanctions economy, the formation of a multipolar world, and the expansion of business within the BRICS+ framework. It has been established that there is a need to systematize existing problems and diverse opinions regarding the protection of the rights of various groups of taxpayers. It is necessary to develop conceptual approaches to protecting the rights of taxpayers in the Russian Federation in the context of digital transformation and a sanctions-based economy, which should be implemented in tax law, taking into account the protection of taxpayers' rights and increasing their awareness, as well as resolving tax disputes based on the consideration of public and private interests, which can contribute to improving the quality of legal regulation of tax relations and law enforcement practice. The main directions of such scientific research have been identified, which will allow for the formulation of legal justifications and methodological recommendations aimed at improving the protection of taxpayers' rights in the context of digital transformation of the taxation system and tax administration.