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. The paper presents the theoretical and methodological approaches to the interpretation of the conflict in the tax area, considered the classification and causes of conflict in the tax area, given the tax conflict resolution mechanisms are analyzed in relation to the conflicts in the tax field are three basic approaches: a position of strength , with the right position , with position interests. Results. As one of the mechanisms for resolving tax disputes can recommend affiliate model of conflict resolution and relationships in the tax area. Thus, in modern conditions, a rejection of the unilateral nature of the relationship between tax authorities and taxpayers, and setting between civilized partnerships.