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The aim of the research was to analyze the legal and organizational foundations of e-government. The introduction of e-government in Ukraine is regulated by a large number of normative legal acts in the field of information society development. The analysis of information sources-legal norms by using general scientific and special scientific methods led to the conclusion that the provisions of administrative legislation also belong to the information legislation. It was concluded that the legal framework for the implementation of e-government should not only be harmonized with generally recognized international standards, but also, developed and adopted in the context of the Sustainable Development Goals until 2030. Based on the assessment and comparison of the main trends in the development of digital economy, simplification, decentralization, deregulation, institutional capacity development and communication support are attributed to the main achievements and digital capabilities of Ukraine in the direction of e-government. Definitely, the need to improve e-governance mechanisms in the sphere of telecommunication networks at the state level is emphasized.

The purpose of the research is devoted to studying the legal nature of legal relations in the process of implementing state tax policy. The main content. Considered is the normative framework which forms the basis for regulation of tax policy. Noted is close connection of this branch with all spheres of legal reality of the society. Analyzed are the concepts of "legal relations" and "legal regulation". The content of legal regulation of the tax sector is characterized through the study of public service, law enforcement and jurisdictional activities of the state in the tax sphere. Methodology. Review of materials and methods is performed on the basis of analyzing documentary materials on regulation of the state tax policy. Conclusions. It is determined that legal regulation in the sphere of tax policy includes public service, law enforcement and jurisdictional activity of the state, which is aimed at satisfaction of human rights and legitimate interests. Such activity is aimed at ensuring a high quality of life for people throughout the territory of Ukraine, and also at achieving an optimal balance between filling the budget and maintaining conditions for economic growth and improving social welfare. The sphere of taxes affects provision of national interests.