The aim of this paper is to present all the legally acquired rights of taxpayers in fulfilling their tax obligations. The first part of the paper will discuss the concept of tax and types of taxes, principles of taxation, and we will get acquainted with the concept of taxpayer and tax authority. It will be seen what all the rights of taxpayers are in the tax procedure and the enforcement procedure will be explained. The second part will explain the administrative procedure through the most important provisions of the General Administrative Procedure Act. The third part of the paper refers to the administrative dispute, explains the first-instance administrative dispute and the proceedings of the High Administrative Court on the appeal against the judgment of the first-instance body. Finally, the activity of the Tax Advisory Board and the reason for the adoption of the Charter on Cooperation between the Tax Administration and Taxpayers are explained.