Possibility of conflicts is an inherent feature of social relations which imply a certain restriction of their participants’ behavior. Some regulators act in the context of selfrestraint of relevant entities without actually forcing them, while implementation of legal provisions, owing to their binding nature, rests upon the existence of strict enforcement mechanisms. The issue of tax conflict is associated with the moment when taxes proper arise. Gradual transformation of tax relations entailed changes in the form of mandatory payments, along with the form of conflict. Doctrinal clarification of legal tax conflict and study of the reasons for its occurrence will contribute to determining the ways and means of overcoming the possibility of conflict in tax relations and makes it possible to formulate the actions of the entities involved which are necessary to prevent the conflict in the future.

The article aims at studying the legal nature of tax conflict through its connection with the actual conflict and nature of tax, and also at differentiating the grounds for occurrence of tax conflict and at identifying the contradictions which are inherent in a conflict at different stages of its development.

A tax conflict is not always characterized by an apparently negative attitude. The contradiction also arises when the law-abiding behavior of an entity implies a certain property encumbrance. At the same time, a conflict in tax relations may go beyond the framework of tax regulation. The article differentiates the causes of occurrence of tax conflict depending on the stage of its dynamics. Thus, at the rule-making stage, a conflict may arise when the content of tax law provisions is formed, the procedure for the emergence of a tax law provision is observed and when tax law acts are approved. The author emphasizes the need for making a clear definition of concepts, for formulating stable legal constructs, harmonizing tax terms with provisions of other financial laws, observing a certain delay gap between the adoption of a legislative decree and its entry into force, and organizing of tax regulation in accordance with the system of tax legislation. Where a legal rule is applied and a tax conflict occurs, this is related to the detailing of the legal status of the obligee. In particular, the areas of conflict for residents and non-residents are identified. The dynamics of conflict may be affected by the preciseness with which the powers of controlling bodies are exercised, and the distribution of powers between those bodies which represent the State and the territorial communities. Tax disputes and a tax conflict may be resolved via appellate and administrative settlement and in the case of resolution of tax disputes by courts of law.

The causes of occurrence of a legal conflict determine the ways to overcome it. At the same time, legal regulation does not come down to achieving a conflict situation, since its objective is to bring the interests of the participants into accord with each other in such a manner as to overcome the conflict. Further research into the nature of tax conflict will allow developing such ways to overcome the contradictions building up the content and causes of its occurrence which will ensure maximum satisfaction of interests of all participants to tax relations.

Bibliography

Authored books

1. Bobrovnyk S, Kompromis i konflikt u pravi: antropoloho-komunikatyvnyi pidkhid do analizu [Compromise and Conflict in Law: an Anthropological-Communicative Approach to Analysis] (Yuridichna dumka 2011) (in Ukrainian).

2. Zhernakov M, Podatkovi spory: reformuvannia mekhanizmiv vyrishennia [Tax Disputes: Reforming Settlement Mechanisms] (Pravo 2015) (in Ukrainian).

Journal articles

3. Ricoeur P, ‘Chelovek kak predmet filosofii’ [‘Human as a Subject of Philosophy’] (1989) 2 Voprosy filosofii (in Russian).

Newspaper articles

4. Boyko R, ‘Yak mozhna rozvantazhyty masyv sprav, shcho nakopychyvsia u Verkhovnomu Sudi’ [‘How to Unload the Supreme Court Case File’] (Sudebno-juridicheskaja gazeta, 28.12.2019) (in Ukrainian).