Michal;
I am currently building the Takom T-55A kit - with ambition to make it into the pictured "Marina" tank on the box-top.
I and a couple others in our local club are also building the Takom T-55AMV and T-55AM kits - as a sort of group "55 Type-Build" project.
Naturally, the road wheel discussion calls us, too, as we have a bunch of those wheels to work on.
Our conclusion: Build the wheels up per the instructions, COMPLETE with "rubber tires", before painting them. To fix the seam that results between the rim and the "tire" piece; just fill and sand inside the rims to remove that seam.
Actually, we found that if you use a liberal application of medium cement around the inside of that tire at the point / area where it meets the rim outer edge (the place you get the seam at...) and you press the tire onto the rim firmly, the cement will fill the seam void and form a small raised bead around the inside of the tire / rim instead of leaving a crack to be filled... And after it is fully-dried, you can easily sand that little bead down to get a pretty smooth inside rim face.
It's a bit tedious, but you keep the required wheel-pair geometry and width and get a ready-to-paint assembled wheel. And you only need to do the outer wheels that are visible...
We also carefully inspected and argued about whether there was sufficient "steel rim" molded on around the rubber tire to look like the scale model of the real thing... We concluded that YES, it actually will look pretty good after masking and painting. (And PS, we all agree that masking and painting the assembled tires-on-rims is actually no different from masking and painting about any other model road-wheels - the separate tire doesn't actually ease the painting, as while you could argue that painting it separately is easier... you would still have to mask that edge of the steel rim faintly molded onto those rubber tires! That, and you would have to ensure that you did NOT get paint on the surfaces of the rim that those tires have to squeeze over when you assemble them...)
So just put them all together, use a liberal dose of cement to fill those little join-seams, clean those seams up with your sharp #11 knife-tip and sand a little, and mask and paint! It WILL LOOK GOOD!
Cheers! Bob
PS: There are those other detail flaws folks have mentioned... Some are fairly easy to address by simple good modeling work. A couple others may require more thinking and/or just plain accepting the reality as it is!