Abstract
The article is devoted to the exercise of rights and obligations of taxpayers as an object of administrative and legal relations. The author notes that payment of taxes is a taxpayer's obligation to ensure the overall functioning of the State mechanism and is an indicator of special attention to the economic and social well-being of the population. After all, a high level of tax payment may indicate that people have a stable income, well-being and trust in the state, while a low level, in turn, may indicate economic problems, shadow economy, distrust in the state or a low level of social guarantees. Particular attention is paid to administrative law rules, which define general principles and rules applicable to all administrative and legal relations, including in the exercise of taxpayers' rights and obligations, while tax law rules establish specific rules and procedures for taxation, as well as the rights and obligations of taxpayers and the State Tax Service of Ukraine. At the same time, administrative and legal relations in the tax sphere are not static, since they are constantly evolving and changing as a result of changes in tax legislation. It is determined that administrative and legal regulation of the exercise of taxpayers' rights and obligations is aimed at ensuring law and order in the tax area, protecting the rights and legitimate interests of taxpayers and facilitating the good faith performance by taxpayers of their duties, since taxpayers are obliged to pay taxes and fees in a timely manner and in full, to keep tax records, to keep documents confirming payment of taxes and fees, and to provide the State Tax Service of Ukraine with information on the payment of taxes and fees.The author comes to the conclusion that administrative and legal regulation of the exercise of rights and obligations of taxpayers is aimed at: ensuring law and order in the tax area, protecting the rights and legitimate interests of taxpayers and facilitating the good faith performance of taxpayers' obligations, etc.
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