TAXATION AS A CONFLICT SPHERE OF STATE AND LOCAL, PUBLIC AND PRIVATE INTERESTS

Authors

  • Halyna Rossikhina Department of State Law Disciplines, V.N. Karazin Kharkiv National University, Kharkiv, Ukraine
  • Vasyl Rossikhin Kharkiv National University of Radio Electronics, Kharkiv, Ukraine
  • Ihor Protsiuk Department of Theory and Philosophy of Law, Yaroslav Mudryi National Law University, Kharkiv, Ukraine
  • Valeriy Velychko Department of State Construction, Yaroslav Mudryi National Law University, Kharkiv, Ukraine
  • Oksana Brusakova Faculty of Kharkiv National University of Internal Affairs, Kharkiv, Ukraine
  • Olena Turuta Department of Philosophy Kharkiv National University of Radio Electronics, Kharkiv, Ukraine

Abstract

The article analyses taxation as a conflict sphere at different levels: state and local authorities, public and private interests. It is highlighted that provision of a balance between public and private interests is a prerequisite for effective functioning of the tax system as a whole. It can be achieved only through legislative consolidation and compliance with the basic taxation principles, as well as provision of real legal guarantees for implementation and protection of the interests of all participants in tax legal relations.

Downloads

Download data is not yet available.

Downloads

Published

2020-11-14

How to Cite

Rossikhina, H. ., Rossikhin, V. ., Protsiuk , I. ., Velychko, V. ., Brusakova, O. ., & Turuta, O. . (2020). TAXATION AS A CONFLICT SPHERE OF STATE AND LOCAL, PUBLIC AND PRIVATE INTERESTS. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(3), 1436-1442. Retrieved from http://mail.palarch.nl/index.php/jae/article/view/313

Most read articles by the same author(s)