Abstract. The essence of a state is the expression of a society’s political organization. There are many approaches to the essence of a state: the elite theory, the technocratic theory, the pluralism theory and others. These are distinguished by their correlation between state and society as well as by their view on the origin of the state. Each of the essential attributes of a state is of great importance: sovereignty, territory, enforcement of monopolies, taxes and levies, law-making, structural organization and others. The functions of a state express the main constant areas of activity, and are internal and external, permanent andtemporary, economic and social. The form of a state includes the form of the government, the state structure and the political regime.


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