КОНФЛІКТОЛОГІЯ ПОДАТКОВИХ ПРАВОВІДНОСИН: ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ АСПЕКТ

Abstract

Purpose. The objective of the article is to establish the content and meaning of conflicts that arise and cease in the field of tax relations. Methods. The evolution of scientific conflict concepts is due to the interdisciplinary approach: emphasis is placed on the impossibility of separating philosophical, social, psycholinguistic and legal aspects of the conflict. Comprehensive and systematic analysis of the “conflict” category was carried out using an integrative approach. Results. Modern approaches to the conflict as an object of scientific analysis are differentiated into two main groups: 1) the conflict is considered in a narrow field sense; 2) the conflict is studied from interdisciplinary positions. The legal nature and attributive properties of the tax conflict are clarified from the standpoint of the tax law theory. There are five groups of factors that confirm the actual existence of conflicting tax relationships. A special attention was paid to the characteristics of the tax dispute (as one of the stages of the tax conflict) and ways to protect the rights of taxpayers. In particular, the issue of self-protection of taxpayers’ rights as a guarantee of the realization of subjective rights and legitimate interests in tax relations and as a basis for preventing tax conflicts and tax disputes was highlighted. Conclusions. It is proved that the basis of any conflict is a contradiction, which plays a systemic role both for certain types of conflict and for different levels of their research. However, the presence of contradictions forms only the preconditions of possible behaviour, while interpersonal relationships – as a social category – play a crucial role in the choice of an individual strategy in communicative interaction. It was substantiated that the tax dispute is a mechanism to guarantee the realization of subjective rights of stakeholders and the balance of public and private interests in the field of taxation, given the following factors: 1) focus on protection and restoration of violated (disputed) rights, further; 2) focus on resolving the tax conflict that has arisen over the exercise of rights and obligations; 3) focus on ensuring stability of conditions to implement the legal norm and optimization of legal regulation; 4) considering the dispute by the state power authorized body ensures stability of the legal system of a society. It is determined that a tax dispute is a tax conflict of the tax relations subjects, submitted for consideration to the authorized jurisdiction body, concerning their mutual rights and obligations, as well as the conditions of their implementation, and which requires a solution based on a legal assessment of the facts and verification of the legality of the government entity’s actions in relation to the taxpayer.