GUARANTEES FOR THE RIGHTS AND FREEDOMS OF MAN AND CITIZEN IN THE FIELD OF CASH PAYMENTS

The purpose of the article is to determine the essence of respect for the rights and freedoms of the individual and the citizen when conducting cash payments. The author has researched the essence of observing the rights and freedoms of a person and a citizen in the sphere of prevention of administrative offense connected with carrying out cash payments, and also defined directions of development of the system of administrative responsibility in the specified sphere. The conclusion was drawn about the need to analyze case law in order to determine the legal conditions conducive to the commission of administrative offenses. The focus is on accounting for the planning of preventive work for new forms of economic activity, which may not provide for the permanent presence of the employee in the workplace. Key words: administrative responsibility, human and citizen's rights and freedoms, administrative offenses, cash payments, cashless payments.