The subject of this paper is an analysis of the system of protection of taxpayers in the Republic of Croatia, with a special emphasis on the legal mechanisms and institutional frameworks that ensure their rights in tax proceedings. The paper explores the principles of tax proceedings, extrajudicial legal protection through the appeal process and judicial protection before the Administrative Court, with a comparative analysis with other European Union countries. The focus is placed on key problems such as the lack of specialized financial courts, the overloading of the system and the length of procedures, which threaten the effectiveness of legal protection. It is concluded that the current system provides basic protection through appeal procedures and judicial control, but faces challenges such as impartiality and delays in resolving cases. A comparison with countries such as Germany and Slovenia indicates the advantages of specialized financial courts and more modern organizational solutions. The Croatian system requires reforms aimed at strengthening the capacity of institutions, reducing backlogs and better adapting legislation to modern needs. Improving the system of protection of taxpayers is crucial for strengthening citizens' trust in the tax system and ensuring legal certainty in Croatia.