This article examines taxpayers’ rights as part of the broader relationship between public international law and tax law. Its Israeli contribution situates Israel within a global comparative analysis, showing how taxpayers must be treated not merely as objects of fiscal sovereignty but as rights-bearing individuals whose procedural, substantive, and sanction-related protections must be respected. Drawing on the Israeli experience, the article highlights the importance of constitutional principles, judicial review, proportionality, equality, property rights, and effective legal protection in tax matters. It contributes to the International Law Association’s project by demonstrating how Israeli tax law can inform the development of global minimum standards for the protection of taxpayers’ rights.