Bernaziuk J. Banks as subjects of legal relations of taxation

Object - public relations, which arise in the process of bank establishments’ taxation and their public-legal functions conduction in the sphere of tax relations; purpose - complex research of relations in taxation sphere, with a bank establishment as a subject, settlement of legal collisions which arise in practice and formation of suggestions for legislation amendments; methods - dialectic-materialistic, historical, formal-pragmatic, logical analysis, statistical; novelty of this research is contained in a way of the objectives statement and in a degree of final results justifying, and in complex, generalized monographic research of problems connected with banks’ status as subjects of tax relations; results are in scientific-research, studying process and in lawmaking.