Melnyk Y. The administrative and legal status of subjects of tax legal relations

Theoretical generalization and new scientific problem solution, which is to determine the nature and features of the administrative and legal status of the key subjects of tax legal relations, a characteristic of the term and elements of the relevant status have been shown in the thesis, which as the result, enabled to justify a range of new scientific provisions and findings, directed at the improvement of administrative legislation, the norms of which define the administrative and legal status of subjects of tax legal relations have been shown in the thesis. The nature and content of tax legal relations have been identified. The definition of a concept and the classification of subjects of tax legal relations have been qualified. The current system of legal regulation of the administrative and legal status of subjects in tax relations has been evaluated. The concept and elements of administrative and legal status of subjects in tax relations have been revealed. Rights and duties of the tax legal relations’ subjects have been defined. The content of guarantees of implementation of the administrative and legal status by subjects in tax relations has been interpreted. The nature of legal responsibility of the tax legal relations’ subjects has been found. Areas for improvement of administrative legislation have been described, provisions of which define the administrative and legal status of subjects in tax legal relations. The foreign experience of legal regulation of status of subjects in tax legal relations has been generalized and possibilities of its implementation in Ukraine have been worked out.