Виділ як приклад конфлікту у праві

The article is devoted to the investigation of tax conflicts as a social phenomenon, the causes of their occurrence and ways of elimination. As an example of a tax conflict, the application in the tax legislation of Ukraine of the concept of «separation as a way of reorganization of a legal entity» and the corresponding tax consequences of such a procedure is investigated. Differences in the application of this concept and the notion of «allocation» as a way of creating a legal entity are revealed. This disagreement has been discovered both at the linguistic and legal level. Based on this, it is proposed to amend the Tax Code aimed at harmonizing civil and tax legislation. Tax conflicts have both objective causes (conceptual confrontation between public and private interests and imperfect legislation, which to a greater or lesser extent is always inherent in systems of so-called written law) and subjective causes (misconduct of the controlling authority or its official, misconduct of the taxpayer itself caused by its individual characteristics). The existence of a tax conflict is not exclusively negative, as its existence does not always lead to the severance of relations or even harm them, but on the other hand, conflicts in the best form of the state are not obscured, not restrained by force, but come to an open struggle and thus find their solution. And this solution must be effective and acceptable to all parties to the conflict. It can be expressed both in the formation of law enforcement practice in the procedures for administrative resolution of tax disputes at the stage of objections and appeals and in the process of litigation, and in amending legislation to eliminate conflicts and gaps in it. At the same time, the second way of resolving conflicts in law is more optimal, since it eliminates the very cause of the conflict, not its consequences. Thus, changes to the law, on the one hand, allow us to understand which of the ways of interpreting it before the change was closest to its spirit, and on the other hand, allow us to bring its spirit and letter to a common denominator.