Kucij O. Administrative legal means guaranteeing the rights of physical persons in taxation legal relations relations.

. The thesis contains the analysis of the theoretical aspects of legal mechanism of functioning of administrative legal means guaranteeing physical persons' rights in taxation relations. The conception of legal relations and their kinds are thoroghly re-searched in the work. The detailed characteristic of the place of taxation legal relations in the whole system of legal relations is given here to mark out their characteristic features from analogous financial legal relations. A special attention in the work is paid to the analysis of the subjective rights of the physical persons as an element of the taxation legal relations contents. That's why the research is made from the general to the particular. First of all the contents of the taxation legal relations, the conception of subjective rights taxation legal relations and their kinds are researched in the thesis. A special place in the work is given to the research of administrative legal means guaranteeing physical persons' rights in taxation legal relations, the basis of their classification, mechanism of the functioning of legal responsibility as a kind of legal guarantees in taxation legal relations