Civil liability of the public entities for the law breaking in the sphere of taxation

The author analyzes the interaction rules of public and private law on the formation of the rules on civil liability of public authorities and their officials for violations in the field of taxation. It proves that the tax relationship, in which harm is done to the taxpayer, have publicly legal nature, but as compensatory relationship on compensation for the property damage is civil law, the responsibility of these bodies and officials for violations in the field of taxation has a civil nature.