tax conflicts

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.