Kaganovs'ka T. Tax organs in the system of tax law relations

The problems of the tax organs' legal status as a subject of tax law relations are researching in the the-sis. The author grounds the necessity of the analysis of the place and the role of the state in the tax relations. The author has analyzed in complex the problems of the tax organs' place in the system of tax law relations' subjects and the problems of their intercourses. The conceptual positions formulated and new proposals and conclusions have grounded by author in thesis. The research methods: dialectics and system analysis, synthesis of existing theoretic elaboration's of the tax organs' status. The conclusions and recommendations, which were formulated in the thesis, may be used for the perfecting of the tax legislation of Ukraine, in scien-tific-research work, in practical work of tax organs, aca-demic process. The issuing of the some articles are planned. Legislative, judicial, scientific-research activity and the academic process are the ways of the using of the thesis.