In an environment where governments require more and more money to fulfill social obligations, and the business opportunity to pay taxes is decreasing, there are dangers of pressure from the authorities on business entities to increase payments. Often, without having enough evidence of the bad faith of the taxpayer, the authorities create artificial judicial prejudices. This requires the development of protective preventive mechanisms in economic activity, which should be directed to the disproof of inconvenient negative court practice. The purpose of this work is to develop new protective and preventive advice in economic activity, which will be based on the disproof of inconvenient negative court practice. Research Methodology: systematization of approaches to the consideration of tax disputes in courts, ways and methods of effective use of disproof of inconvenient negative court practice for the implementation of protective preventive mechanisms in economic activity. Results of the researchrecommendations have been developed that allows for ensuring effective disproof of inconvenient negative court practice for the introduction of protective and preventive mechanisms in economic activity.