id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-1746	Vasylieva, Iryna	GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES	2022	8	.pdf	application/pdf	6712	206	37	Depending on the type and nature of the violated rights and the type of tax legal relations, protection of the rights of a taxpayer may represent only his actions (inaction) without recourse to the state-authorized authorities in the protection of taxpayer rights (self-protection). 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 legal 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-1746.pdf	txt/issue-1746.txt