Taxpayers have constitutional rights that deserve protection against any violation. Tax administrators have as their primary objective collecting more taxes; therefore, they may overlook some rights, or they may violate some rights. Law makers, especially when the executive has a strong leverage on them, may also enact laws that give immense and unchecked powers for the tax authority thinking these laws create efficiency in tax administration. All this indicates that taxpayers are susceptible to Violation of the right to access to justice of the taxpayers. This research aims at investigating whether there are adequate procedural and institutional frameworks which can adequately and meaningfully ensure the right of access to justice for taxpayers in civil proceedings. This thesis is to evaluate whether the tax structure has enhanced access to justice to the taxpayers and fairness of the tax dispute process in enforcing and implementing taxpayers’ rights in a dispute with the tax authorities is examined in the case of Addis Ababa city. The research then explores at taxpayers’ access to justice under Ethiopia's present tax dispute settlement, with a focus on Addis Ababa City. The research methodology employed dominantly a doctrinal research method. This research analyses the right to access to justice of taxpayers in tax dispute resolution process in Addis Ababa city administration and develop reform proposals to enhance the fairness of the process by comparative analysis. The legal and institutional framework governing tax dispute resolution mechanism in securing the right to access to justice of the taxpayer is less effective, less fair process and not sufficiently promoted taxpayer’s right in Ethiopia. The tax dispute system is still seriously skewed towards the interest of the government since it has not adequately guaranteed the rights of the taxpayer’s access to justice. Therefore, the author recommends that the problems identified need to be addressed by amending the tax laws that regulate the tax dispute proceeding’s to adequately guaranteed the rights of the taxpayer’s access to justice.