id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-1678	Vasylieva, Iryna	CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE	2022	8	.pdf	application/pdf	6425	189	37	Problems of law review and law enforcement in the sphere of tax legal relations The number of tax disputes arising between the state and taxpayers indicates, in particular, the unequal interpretation of tax law norms, which is the main cause of conflict situations in the sphere of tax legal relations. Due to these circumstances, the conflict of interests in the sphere of tax legal relations lays the basis for the transition of a controversy to another stage, characterized by the emergence of different initial positions of the parties in the legal assessment of the essence of disputed tax-legal norms and, accordingly, the scope of their rights and obligations.	cache/issue-1678.pdf	txt/issue-1678.txt