The taxpayer's position in the Croatian tax system is a very complex relationship regulated by a large number of laws. Taxpayers are protected by a series of rights that they realize in tax procedure and tax supervision, and tax authorities have to respect a number of principles that ensure a just relationship with taxpayers. Among the series of rights that the taxpayers realize, the following are accentuated: the right to participate and to declare in the tax procedure, the right to see the file during the proceedings, the right to correct the tax application, the right to extend the deadline and other. It is important to point out that taxpayers also have a range of obligations that must be respected in order for their business or statutory obligations of private persons to be in compliance with laws and byelaws. Finally, the relationship between taxpayers and tax authorities is always on the verge of disagreement, but as long as there is mutual understanding between both parties and as long as it is clear which rights and obligations in the taxation process, the position of taxpayers and tax authorities will not be endangered by bad reputation.