До характеристики правового статусу окремих центральних органів виконавчої влади як суб'єктів забезпечення прав суб'єктів підприємницької діяльності

The relevance of the article is that the role of entrepreneurial activity for the state and society is difficult to overestimate, because it has a significant impact on all spheres of public life. Thus, from an economic point of view, entrepreneurial activity contributes to attracting large sums of money in various sectors of the economy, which contributes to the development of the national economy as a whole. Active business participants are the largest and main taxpayers. It is necessary to note the social effect of entrepreneurship, as a wide network of small and medium enterprises contributes to job creation. "Entrepreneurship in society is just as necessary as in the economy; in institutions of the service sector - as well as in industrial enterprises. Therefore, the important task of the state is to create all the necessary conditions to ensure the rights of business entities. The article, based on an analysis of scientific views of scientists and current legislation of Ukraine, provides a description of the legal status of individual central executive bodies as subjects of ensuring the rights of business entities. It was emphasized that the Cabinet of Ministers of Ukraine should be considered as a separate type of subjects for ensuring the rights of business entities in the field of taxation. The administrative and legal status of this entity is due to several features: it is the highest body of executive power, and therefore coordinates and controls the activities of all other bodies subordinate to him in the study area; he is endowed with a wide range of powers in the research area; carries out legal regulation of public relations related to ensuring the rights of business entities in the field of taxation. It is generalized that the central executive bodies, acquiring the administrative and legal status of the subjects of ensuring the rights of business entities, exercise their powers by ensuring the formation and implementation of state policy, as well as certain functions of implementing state policy in this direction. Among the features of their administrative and legal status should be mentioned that: they are representatives of the state executive power; their competence extends to the entire territory of Ukraine; their name depends on their functional purpose; endowed with a wide range of powers aimed at ensuring the rights of business entities in the field of taxation.