Lakusheva E. Public and private interests in tax law.

Thesis deals with the public and private interests in tax law. Legal nature of the category "interest" as an objective-subjective phenomenon, taking the form of expression and consolidation in a legal norm, is found out. It is determined what area of taxation is one of the most conflicting areas of public relations, characterized by an initial objective opposition, confrontation of two different interests in nature (state's and a taxpayer's). The legal nature and content of public and private interests in the field of taxation is defined. Some problems of interaction between public and private interests in the field of taxation are outlined. Tax obligation is characterized as a form public interest implementing. Problems of providing a balance of public and private interests in tax law are found out; basic principles of tax legislation of Ukraine as a form of harmonization of public and private interests of tax relations are revealed, some ways for improving tax compliance in order to balance public and private interests are proposed. Problems of protection of interests in the field of taxation are characterized.