The role of taxpayers is not only reflected in their obligation to pay taxes. Taxpayers have certain rights in the tax relationship. The protection of the rights of taxpayers in modern countries has a high place on the hierarchical scale of citizens' rights. This protection can be achieved before administrative bodies through administrative proceedings, and before administrative courts through administrative disputes. In the Republic of Croatia, judicial protection of individual administrative acts is a recognized constitutional category, and judicial control of the legality of individual acts of administrative authorities and acts of bodies with public powers is guaranteed. On the other hand, at the level of the European Union, there is no single organization of the administrative-judicial system for the protection of the rights of taxpayers, but there are certain principles of administrative justice that are reflected in similarities in the way these rights are secured.