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Abstract. The article examines the types of punishments that can be applied to minors according to the Criminal Code of Ukraine. It is noted that Article 51 of the Criminal Code of Ukraine contains a general list of punishments, while Article 98 establishes a special subsystem of punishments for minors, which includes: a fine, community service, correctional work, arrest and imprisonment for a certain period.

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.