Suchergebnisse

Human rights issues are present today in almost every area of society and, accordingly, occupy a special place in it. Due to the fact that modern Ukraine is in a transitional state of creating legal, state and public institutions, the process of formation of civil society requires the identification of the nature of legal relations in a transitional period. After all, relations in civil society should be formed on the basis of awareness of the inalienability and non-repudiation of natural human rights. They should be based on the positive legislation of the state. They are the key to the effectiveness of the entire system of social relations. Ensuring human rights is the criterion by which the achieved level of democracy in the state is assessed. The beginning of this process can be called consolidation in the Basic Law of the provision that a person, his life and health, honor and dignity, integrity and security are recognized as the highest social value, and determining the priority of universal values. At the same time, the needs of the present, in fact, directs the development of modern law, is the development of certain general legal standards that allow us to move on to a new qualitative coexistence of nations in the modern world on substantial humanistic principles. In addition to examining the established mechanisms and specifics of protecting everyday human rights, the article examined the new human rights that exist in post-modern society, which today are called the rights of the "fourth generation".

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.