The features of the legal regulation of a commercial transaction in tax relations

Introduction: in the paper the author proposes to consider the interbranch relations of civil and other branches of law, for example, the financial one, proposing a resolution of establishing the “depth” of the limit of the synthesis of public economic interest in a commercial transaction, defining this conceptual framework, and to develop the proposals for resolving this problem in a practical aspect, applying the criteria (categories) of denoting the limit. The purpose and novelty: the scientific novelty of this topic lies in the fact that, first, it considers and decides the important legal problems of protection of the parties to the contract against the influence of public interest, and secondly, it provides the criteria for the evaluation of limits of mutual synthesis of public to private and private to public, and thirdly, it provides for the discussion and development of a new conceptual framework of interbranch relations. Methods: the paper uses the comparative, formal-legal and functional research methods. Results: the results of the research on the features of the legal regulation of the interbranch relations between the civil and financial branches indicate the existence of problems and contradictions in their enforcement by the subjects, in particular, the issue of the influence of public economic interest in a commercial transaction is considered. Conclusion: the protection of public economic interest in a commercial transaction is a “mirror” model for protecting the rights of the parties in such a transaction. Thus, the tools for protecting the violated rights of public economic interest are identical to the tools for protecting rights in the presence of vertical relations between the parties in a commercial transaction. The application of criteria for assessing the limit of synthesis of public economic interest in a transaction is a priority task, not only in the material terms, but also in virtual reality.