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.
In the presented work the author has analyzed theoretical issues of juridical ensuring of freedom of expression journalists. Also, it has been defined the notion of juridical mechanism for ensuring of freedom of expression and highlighted its elements. The presented characteristic of stages of juridical ensuring of freedom of expression is covered.
In the presented work the author has defined the principles of interpretation of the freedom of expression by the European Court of Human Rights. On the basis of obtained results the influence of juridical practice of European Court of Human Rights on the law system of Ukraine was founded.