Vdovichen V. Tax legal compromise between tax payer's and national interests.

The work studies the evolution of dogmatic and constitutional approaches to understanding the tax legal compromise between tax payer's and national interests. The notion and peculiarities of tax legal compromise are specified. The national rights and responsibilities, tax payer's rights and liabilities as well as guarantees of their rights realization as the basic constituents of tax legal compromise are analyzed. Legal forms of tax legal compromise are specified. The notion of tax legal methods of compromise is determined. The types of tax legal compromise methods are analyzed. Proposals to introduce certain amendments to legal acts and regulations in this field are defined.