Argunova A. Legal regulation of the labor relations of the officials of the income and charges bodies

In the research it has been proved that service in the income and charges bodies is one of the kinds of the civil service that consists in professional activity according to educational qualification level, age, health, business and moral qualities of the Ukrainian citizens suitable to this service, holding positions in the system of the income and charges bodies, aimed at the formation and further realization of the state policy in the administration of taxes, fees, customs duties and a single fee for compulsory state social insurance and also control over compliance with tax and customs and other legislation. To the essential features of the officials of the income and charges bodies belong the following: citizenship of Ukraine; occupying permanent positions in the income and charges bodies; administration of the Oath of the civil servant; compliance by age, educational qualification level, health, experience of work, business and moral qualities to fulfill entrusted to the income and charges bodies tasks and to these persons it is official duties; legal status of these persons is determined by the Tax and Customs Codes of Ukraine and in unsettled by them part it is determined by the Law of Ukraine "On State Service", "Labor Code" of Ukraine and other legislative acts; a person performs his duties on the behalf of the state and by order of it, and the latter controls its activity in the case provided by the law, applies to him the means of compulsion; availability of constraints connected with hiring and passing of the service in the income and charges bodies; assigning of the special rank; payment for his work is carried out at the expense of the State Budget of Ukraine money.