Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


conflicts

Specificity of the Conflicts in the Taxation

Introduction. Taxes are a source of acute contradictions between state tax authorities and taxpayers that are updated by the development of theoretical and methodological approaches, consistent procedures for resolving major conflicts in the system of tax relations and improving tax administration. Theoretical analysis. Opposed interests of tax relations, and a variety of objects tax regulations give tax conflicts different character and motivation.