The aim of the article was to identify the essence of the legal value of man within the natural concept of law. The article used methods and perspectives, such as: philosophical dialectics, analysis, synthesis, systemic, functional, historical, axiological and special-legal. It is substantiated that the knowledge of the value of a person within the natural-legal type of understanding is important for determining the criteria of normativity in the protection of human and civil rights and freedoms. The essence of the objectivist variety of the theory of natural law is that the image of law is associated with legal consciousness and is reflected in the active and creative human activity, based on the principles of freedom inherent in man from birth. It is concluded that, within the framework of the modern theory of natural law, the points of iusnaturalistic and legal are combined with the historical and sociological study of legal ideals, which leads to expanding the list of natural rights and including, in addition, not only inalienable human rights, but also, human rights of social, economic and political nature, which contribute, to the strengthening of human activity to realize and protect their needs and interests.
The current stage of development of social relations is characterized by rapid activation of digital (information) technologies. The intensive progress of science and technological progress have become the main features of modern society. The use of digital technologies gave impetus to the processes of transformation in society - the informational transformation of social relations, which is expressed in the application of modern digital technologies in various spheres of human activity. Education acquires new features and a new meaning in the information society. It was noted that the prospects of future use by specialists of the possibilities of informatization, the possibility of online communication, the use of automated search and reference legal systems and electronic databases of legal information call for the need to study information culture as a component of state policy in the field of vocational pre-university education. The article is devoted to highlighting those changes that form new relations in society, and shows the importance of the formation of information culture and its influence on the implementation of state policy in the field of vocational pre-higher education. It is emphasized that the successful performance of tasks in any field of production also depends on the information culture of specialists, which consists in the knowledge and ability to use the entire set of legal means of working with information during the performance of official duties within the limits of competence established by law and other legal acts . It was established that today a manager, a high-level specialist, is obliged to work with a computer, use the capabilities of information systems and work with large amounts of information. It is suggested that, in the implementation of state policy in the field of vocational pre-higher education, serious attention should be paid to the formation of information culture. In addition, during the training of specialists in vocational higher education institutions, one of the mandatory disciplines should be "Information culture".
The purpose of the research is dedicated to modern challenges related to the implementation of legal guarantees within tax legal relationships. Legal guarantees within tax legal relations are the embodiment of the constitutional and legal guarantees of human and civil rights and, at the same time, act as an integrated intersectoral tool, covering both the administrative, financial and tax spheres respectively. The methodological basis of the article consisted of a set of general and special methods of scientific knowledge that, when applied, provide the opportunity to achieve the stated objective and ensure the scientific reliability and validity of the theoretical conclusions obtained. It is concluded that, to implement the potential to ensure taxpayers' choice of alternative methods of taxation, it is necessary to create conditions for commercial entities to perform the appropriate calculations and make the appropriate decisions. Entrepreneurs should receive government help in this through various electronic services.
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