Bakun O. Тhe citizen as the subject of tax legal relations in conditions of transition to market economy.

In the dissertation on the basis of achivements in jurisprudence, generalization of law enforcement practice, domestic and foreign experience the legal nature etatistic doctrine of the taxation of individual persons is uncovered; the emocratic doctrine of the taxation of the citizen, new definition of the citizen as taxpayer made from positions of a civil society and a lawul state, essence and legal nature of the constitutional principles of the taxation of the citizen on the legal nature of the cinstitution principles of the taxation of the citizen on the basis of the Constitution of Ukraine, 1996, are substantiated; the contents and legal nature of tax of the citizen at a stage of transition to market economy are analyzed; the conditions and grounds of the tax responsibility of the citizen, its age limits, structure of a tax offence are defined; the features of the tax responsibility of the citizen are investigated