One cannot but agree with the postulate about the importance and complexity of this branch of law. A state cannot exist without tax revenues from taxpayers, of which we are all. Consequently, legal relations related to taxation affect everyone and everyone. We believe that the position of the taxpayer is vulnerable in these legal relations, since the state revenue bodies (tax authorities) act in the interests of the state and therefore are exposed to broad authority, have the necessary rights, tools and resources. And this is not to mention the complexity and constant changes in tax legislation, the norms of which are voluminous and difficult to understand, contain a lot of terms, conditions, references and not always clear wordings.

Under such circumstances, there is always a certain risk of unintentional violation of tax law and damage to the company’s business.