Legal status of the subjects (participants) of the treasury support

The article examines the legal status of the subjects (participants) of the treasury escort. In the course of the research, the relationship between the concepts "subject of legal relationship" and "participant in legal relationship" was studied, and a conclusion was made about the identity of these concepts. The rules of treasury support of funds and the procedure for opening (re-registering, closing) personal accounts by territorial bodies of the Federal Treasury, which are established for legal entities (their structural divisions), individual entrepreneurs and peasant (farmer) households when providing them with targeted funds, are considered.