FEATURES OF TAX DISPUTES CLASSIFICATION

Abstract

The article substantiates the necessity of classification of tax disputes, proved its scientific and practical significance. On the basis of scientific and educational literature, approaches to the classification of tax disputes with the identification of common features are investigated. The author’s variant of the classification distribution with the use of separate criteria is proposed (by the subject, which initiates the tax dispute, by the number of participants in the tax dispute, by the subject, which resolves the tax dispute, on the subject of the tax dispute, on the methods of judicial protection, on the specifics of the grounds of tax relations, on the essence of tax relations, which determine the tax dispute). The necessity of a complex consideration of the classification of tax disputes, and not of each distribution separately, is proved.