The concept of administrative and legal status of operational divisions of the sfs of Ukraine

Abstract

In this article a concept of “legal status” is analyzed. Authors suggested their own concept of a legal status as a complex category with a clearly defined structure. The categories, elements and peculiarities of a legal status are listed. Distinguishing features of a legal status for its area of activity, extent of rights and obligations and, finally, for a sense of a norm of law. The constructions of administrative and legal status of a state body are defined. The authors determined peculiarities of administrative and legal status of revenues and collection authorities. A concept “operational unit” is analyzed and a list of SFS operational units is compiled. A short analysis of tasks and functions of operational units, which are researched in the article, is made. The priorities of operational and service activities, which should be noticed by investigating and operational units of tax police of SFS territorial units. It is indicated that in the units of tax police of SFS bodies persons are selected from among a number of investigating units, authorized to perform prejudicial inquiry of criminal infractions in interrogation form both in a central apparatus and in territorial bodies. Because of the fact that an administrative and legal status of a body is determined by fundamental grounds of activity (functions, competence, rights, tasks), it is suggested to determine the results of fulfilment of the powers of the relevant bodies at the legislative level, i.e. to show the effectiveness of the work through the amount of damages and the number of prosecuted perpetrators, ensuring compensation for completed criminal proceedings. In the article the authors generalize the concept of administrative and legal status and consider the concept of defining the elements of the studied concept.