The article comprehensively and systematically, on the basis of current legislation, examines control legal relations in the system of financial legal relations. The object of the research is control legal relations in the system of financial legal relations. In the course of the research, general scientific methods are used - analysis, synthesis, classification, analogy, logical, system-structural and private scientific research methods - formal-legal, comparative-legal, technical-legal. Financial legal relations arise in the field of financial activity of the state and local authorities, local self-government bodies, but not all relations that arise in the process of financial activity are financial and legal. The financial legal relationship is essentially an economic relationship, has a power-property nature and expresses public interests. Financial legal relations are built on legal regulation using the method of official orders. Controlling financial legal relations by their structural type are imperatively directed. This is manifested in the following: the structure of legal relations is dominated by mandatory prescriptions in the form of positive duties and subjective rights-obligations; the rights and obligations of subjects are stipulated in the vast majority of cases in the law, and not in acts of individual regulation; the subject authorized to take active actions has, in the vast majority of cases, a very narrow mode of freedom of conduct. It is noted that the study covers the field of emergence of financial legal relations, including in the field of financial control in modern conditions. This provides an opportunity to learn more about the nature of control activity as an institution of financial law; outlines the modern boundaries of financial legal relations, including controlling financial legal relations in the budgetary and tax spheres and their relation to absolute and relative legal relations. Research of control legal relations in the budgetary and tax spheres contributes to the definition of the mechanism of implementation of control budgetary and tax legal relations, and at the same time reveals new tools in the mechanism of financial and legal control.
Bortnyk et al. (Thu,) studied this question.