The tax procedure is a key instrument for collecting public revenues and ensuring fairness in the tax system. Its structure and flow are extremely important for ensuring the correct application of tax regulations, protecting the rights of taxpayers and building a trust between tax authorities and taxpayers. The protection of the rights of taxpayers plays an important role in preserving the principles of legal certainty, fairness and transparency in tax law. Through this thesis, the conceptual definition of the taxpayer and the tax procedure is presented, the basic principles of the procedure and the role of tax authorities in the supervision and implementation of tax regulations are analyzed. Special emphasis is placed on the rights of taxpayers and their protection mechanisms, including legal remedies, judicial and institutional protection, as well as international standards that ensure compliance with best practices. The paper also explores the challenges and problems in protecting the rights of taxpayers, including issues of transparency, duration of procedures and effectiveness of legal remedies. Through examples from practice in Croatia, the European Union and the international context, the work provides insight into real situations and suggests possible directions for improving the system of tax rights protection. In conclusion, the paper emphasizes the importance of consistent application of tax regulations and protection of the rights of taxpayers as the basis of a fair and efficient tax system.