Taxation legal relations are crucial in the field of tax law. They define the rights and obligations between taxpayers and tax authorities. On one hand, taxpayers have the duty to pay taxes according to law ??. On the other hand, tax authorities are responsible for collecting taxes fairly and efficiently ??. When disputes arise, such as overpayment or underpayment of taxes, taxation litigation comes into play. This process allows taxpayers to seek legal redress through courts ??. The key players in this relationship include the taxpayer, the tax authority, and the judiciary ??. Understanding these dynamics is essential for ensuring compliance and resolving conflicts peacefully. By maintaining transparency and fairness, both parties can foster trust and cooperation ??.