Orlovs'kyj O. The contents of the labour legal relations in modern conditions.

The content of the labour legal relations in new conditions of managing is examined, the analysis of the labour legal relations in activity of the legal persons of the various organizational-legal forms of managing is carried out, the methods of defining the contest of the labour legal relations in the period of transition are investigated. The principal concern is focused on specificity of realisation of the labour rights and duties of the subjects of the labour legal relations on the enterprises, at the foundations and institutions with different form of property. The concrete recommendations concerning improvement of the current legislation and also practice of its application are proved. The research deals with the consideration of general theoretical issues of levying taxes and duties (mandatory payments), as well as with the two components of tax collection: execution of payments and control over the payments. The author considers control over the payment of taxes and duties (mandatory payments) as an integral part of their levying. The control over the execution of mandatory payments that is based on the general principles of state control covers all taxpayers without exceptions and consists in obtaining information, its assessment by the state tax bodies and taking measures to ensure the appropriate execution of taxes and duties by taxpayers. In the conclusion, the author summarises the fundamental theoretical and practical results of the research.