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

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

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 c...

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Bibliographic Details
Main Author: Iryna Vasylieva
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2022-01-01
Series:Baltic Journal of Economic Studies
Subjects:
tax dispute
balance of interests
taxpayer
tax authority
tax law
public and private interests
conflict
Online Access:http://baltijapublishing.lv/index.php/issue/article/view/1678

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