CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE

Abstract

In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting. And these conflicts are caused primarily by contradictions between private and public property interests. Conditioned by the implementation and enforcement of public-law interests, the desire of an authority subject to seize the financial means of a private subject becomes a consequence of the objectively existing contradiction between public and private interests. The taxpayer counteracts his subjective right – the right of ownership, which mediates the realization of his legitimate interest – the interest of owning, using and disposing of his property – to the demands of public authorities. Resolution of such conflict is possible through legalization of financial claims of public authorities on the basis of legislative consolidation of strictly defined conditions, grounds and procedure for the recovery of private funds. The law for objective and subjective reasons is not free from gaps, which the legislator is objectively unable to provide. In addition, the reality is that in the Ukrainian conditions the process of building a tax system is largely haphazard, with the absence of a definite program and direct dependence on the needs of the state budget. Application of tax legislation in practice reveals the presence of contradictions with previously adopted acts of tax legislation. Due to these circumstances, the conflict of interests in the sphere of tax legal relations lays the basis for the transition of a controversy to another stage, characterized by the emergence of different initial positions of the parties in the legal assessment of the essence of disputed tax-legal norms and, accordingly, the scope of their rights and obligations. The occurrence forms the basis for the emergence of a tax dispute, because it requires a solution, the implementation of which is impossible without recourse to the competent authorities of the state. In this regard, before the application of an interested person to a jurisdictional body, it is impossible to talk about the presence of a dispute. A tax dispute is a certain situation in the development of a conflict in the sphere of tax legal relations, or rather one of its stages – a stage aimed at resolving a conflict.