TAX LEGAL RELATIONS WITH PARTICIPATION OF A LENDING AGENCY
The article discusses legal tax relations in which a bank participates. Sig- nificance of lending agencies as participants of tax legal relations is determined by their special status and empowerment of them with public legal functions. The author reveals a lending agency's status on the basis of an analysis of existing legal relations, their classification. In a system of relations in which a bank, a taxpayer, and a public tax agency (a tax authority) participate, civil relationships, material tax legal relationships, accounting tax legal relation- ships, organizational or control tax legal relationships are discussed, as well as relationships in instituting administrative proceedings.