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.
For a comprehensive analysis of the characteristics of administrative and legal status of tax relations are considered tax legislation of the Russian Federation, Kazakhstan, Moldova and Ukraine held their comparative characteristics.
Determined that the subjects of tax relations in Ukraine are taxpayers and the state, represented by legislative bodies and specialized agencies of executive power in the field of taxation. The analysis of administrative and legal status.
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