The aim of study is to examine and evaluate the taxpayer rights and taxation relationship, as a reflection on the taxation of human rights in the framework of the approach and judicial decisions of The Constitutional Court and The Council of State in order to contribute to the protection and development of taxpayer rights from the point of objection to payment order in resolving tax disputes in judicial stage. An assessment is made on the payment order appeal, taking into account the exemplary decisions of The Constitutional Court and The Council of State in light of the importance of approaches of national judicial review mechanisms in securing and developing taxpayer rights. Thus, it is aimed to create awareness where both the creation of new case-law and elimination of the gaps in the subject and the passage of the legal ground in order to prevent violations of rights. At the end of the study, it is seen that there are limitations on the right of taxpayers' litigation and constitutional principles aren’t observed in various respects. In addition, this situation constitutes a constraint in terms of taxpayer rights. Therefore, it is concluded that the provisions concerning of litigating against payment order, which is the starting point of the collecting process under forcibly, should be reorganized by taking into consideration universal legal norms, constitutional principles and bases and taxpayer rights declaration