http://www.iaeme.com/IJM/index.asp 1332 editor@iaeme.com International Journal of Management (IJM) Volume 11, Issue 5, MAY 2020, pp. 1332-1337, Article ID: IJM_11_05_122 Available online at http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=11&IType=5 ISSN Print: 0976-6502 and ISSN Online: 0976-6510 DOI: 10.34218/IJM.11.5.2020.122 © IAEME Publication Scopus Indexed TAXATION AS A CONFLICT SPHERE OF STATE AND LOCAL, PUBLIC AND PRIVATE INTERESTS Halyna Rossikhina DrSc. in Law, Professor, Department of State Law Disciplines, V.N. Karazin Kharkiv National University, Kharkiv, Ukraine Vasyl Rossikhin DrSc. in Law, Professor, Vice-Rector, Kharkiv National University of Radio Electronics, Kharkiv, Ukraine Ihor Protsiuk DrSc. in Law, Professor, Department of Theory and Philosophy of Law, Yaroslav Mudryi National Law University, Kharkiv, Ukraine Valeriy Velychko PhD in Law, Ass. Professor, Department of State Construction, Yaroslav Mudryi National Law University, Kharkiv, Ukraine Oksana Brusakova PhD, Ass. Professor, Dean of the Faculty 6 of Kharkiv National University of Internal Affairs, Kharkiv, Ukraine Olena Turuta PhD in Law, Ass. Professor, Department of Philosophy Kharkiv National University of Radio Electronics, Kharkiv, Ukraine ABSTRACT The article analyses taxation as a conflict sphere at different levels: state and local authorities, public and private interests. It is highlighted that provision of a balance between public and private interests is a prerequisite for effective functioning of the tax system as a whole. It can be achieved only through legislative consolidation and compliance with the basic taxation principles, as well as provision of real legal guarantees for implementation and protection of the interests of all participants in tax legal relations.