Nadtochiy, E.V. Classification of types of interaction in the tax sphere

Abstract: The article contains analysis of specific features of tax relations within the general theories of taxation. Based upon the above-mentioned analysis, the author provides her own definition of interaction of subjects of tax relations as a form of implementation of relations, by which the conditions for the harmonization of variously directed private interests of tax subjects are formed. The author provides detailed analysis of tax interaction types. She offers to distinguish interactions of tax subjects based on sphere of their relations, character of such relations, period and type of organization of joint actions. The article includes analysis of statistical data on the following: 1)the number of cases of Arbitration Courts of the Russian Federation involving tax bodies for the period of 2009 to 2012; 2) the amount of sums claimed; 3) the current state of the tax consulting market (including the territory of the city of Volgograd). The nucleus of all of the tax interactions is established as the relations between tax bodies and tax payers arising within the framework of state control over tax violations and support of implementation of private interests of taxpayers under Art. 21 of the Tax Code of the Russian Federation.

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