Abstract
The purpose of the article is to reveal the concept and essence of railway transport of general use in Ukraine as an object of financial and legal relations. Research results. Scientific and legislative approaches to the concepts of "transport", "railway transport", "financial and legal relations" are considered. The essence and features of the latter are defined. Factors affecting the development trends of rail transport are studied. Practical meaning. It is established that financial and legal relations directly related to railway transport may include issues of financing, taxation, regulation of tariffs and other financial aspects of the activity of such business entity. Such relations are governed, among other things, by financial legislation, as well as by other legal norms relating to the financial activities of economic entities. Value/originality. The article defines the concept of railway transport of Ukraine as an object of financial and legal relations as relationship between business entities, as well as the State, which arise in the process of implementing financial activities, that is, in interactions connected to the circulation of funds, securities, banking services and any other financial assets.
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