Interests of the state and taxpayers - their contradiction and unity in current conditions

Abstract

Even under normal conditions, it is rather difficult to reconcile the conflicting interests of the state, which requires the payment of taxes and fees, and taxpayers - entrepreneurs who do not want to give part of their income to the state. And in modern conditions of the intensifying economic crisis due to the pandemic, the question of finding a certain compromise between the interests of the state and taxpayers is acute. Both state bodies responsible for conducting tax policy and taxpayers must realize the importance of mutual assistance in the current very difficult economic conditions. This should be manifested both in the form of certain concessions in the payment of taxes from the state for those entrepreneurs who have been most seriously affected by the pandemic, and in the clear fulfillment of their tax obligations by those taxpayers who have the opportunity to conduct their activities and earn income. JEL: H2.