The legal nature of the ombudsman's activities to protect the rights and interests of taxpayers
Abstract
This article analyzes the legal basis of the business ombudsman in the system of protection of the rights and legitimate interests of business entities, its main powers, as well as organizational and legal activities, as well as its powers in the processes of tax audits are not fully regulated by law. The role of the business Ombudsman in protecting the rights and interests of taxpayers was also assessed on the basis of judicial practice and statistics. The article interprets the world models of the business ombudsman's activity, examines the role of legal protection of the activities of economic entities and taxpayers. In addition, the procedure for forming the institution of the Ombudsman is characterized by historical and legal grounds. Proposals and recommendations for improving the legal regulation of the business Ombudsman have been developed.