TAXATION AS A CONFLICT SPHERE OF STATE AND LOCAL, PUBLIC AND PRIVATE INTERESTS

Abstract

The article analyses taxation as a conflict sphere at different levels: state and local authorities, public and private interests. It is highlighted that provision of a balance between public and private interests is a prerequisite for effective functioning of the tax system as a whole. It can be achieved only through legislative consolidation and compliance with the basic taxation principles, as well as provision of real legal guarantees for implementation and protection of the interests of all participants in tax legal relations.