International legal mechanisms for protecting the taxpayers rights during financial sanctions application

The article is devoted to the study of international legal mechanisms for protecting the rights of taxpayers in the context of financial sanctions. The growing globalisation of economic relations and the active use of sanctions as an instrument of international policy necessitate the search for effective legal mechanisms to guarantee the observance of taxpayers' rights under international law. The article examines the legal basis for the application of financial sanctions, their impact on national tax systems and the rights of citizens. Particular attention is paid to the analysis of the role of international organisations such as the UN, the EU and the WTO in shaping general approaches to the legal regulation of the application of sanctions. The purpose of this research article is to study the international legal mechanism for protecting the rights of taxpayers in the course of application of financial sanctions with a view to formulating scientifically sound conclusions and proposals. The article is based on general scientific methods: induction, deduction, analysis and synthesis, systematic and structural approach to the research theoretical and practical aspects of formation and development mechanism for taxpayers' rights protection during financial sanctions application. Results. The authors focus on the principles of fairness and proportionality in international law, which should be taken into account when imposing sanctions affecting taxpayers. In addition, the article examines specific cases of financial sanctions and their legal consequences for economic entities, in particular, small and medium-sized enterprises, which may be most affected by restrictive measures. The article also examines the possibilities of challenging unlawful sanctions in international courts, including the International Court of Justice, the European Court of Human Rights and arbitration institutions. The author analyses various ways of legal protection of taxpayers at the national and international levels and offers recommendations for improving the existing mechanisms to ensure protection of their rights in the current economic and political challenges.

financial sanctions, European law, tax offences, international law system, protection of taxpayers' rights.