To the question of the concept and types of the subjective rights of taxpayers legal entities

It is known that as one of the major elements making legal status of the taxpayer is including the legal entity. It is subjective rights which, from our point of view, should be defined by means of the instruction, that act as a measure of possible behavior of the last leading to the participation of the authorized person in tax legal relationship. For the present research, it is necessary to make, according to the common comprehension, small retreat and, also to note the following.