права

The article deals with the modern approaches to the formation of the institution of responsibility of the state to a person. The author made an attempt to analyze the relationship “person – state” in the field of implementation of the rights and freedoms of man and citizen. It is proved that one of the reason of the irresponsibility of the state in this context is the absence of effective mechanisms of realization of such responsibility.

In the scientific article the specific features of administrative and legal status of tax relations. The concept of “legal” and “legal tax entity”.
Reveals the characteristics of tax relations. Emphasized that the tax relationship are defined by categories such as object relationship, the subject of relationships, rights and duties of relationships, the base of relations.