Abstract
<jats:p>In this article, the author examines certain elements of the content of the legal categories “coercion”, “responsibility” in the context of the participation of institutions and bodies of the penal system in banking relations. Special attention is paid to the legal regulation of the storage of funds of convicts in bank accounts, the rights of convicts in this regard, and the role of correctional institutions in the implementation of their rights. The development of concepts of banking relations with the participation of state institutions and bodies is a factor in the modification of the terminology of financial law science (“public financial activity of the state”). The material presented by the author is one of the examples of applying the essence and nature of fundamental legal categories to the study of legal relations based on sectoral legal regulation. The categories of "coercion" and "responsibility" do not lose their original features when they are within the scope of sectoral regulation, which applies to specific subjects of rights.</jats:p>