The relations arising in the activity of public administration concerning the provision of human rights and freedoms, which are recognized as a priority component of the subject matter of administrative regulation, are characterized.  It is emphasized that one of the main, conceptual, most important and at the same time the most controversial issues is still the understanding of the subject matter and system of administrative law. The tasks concerning the assertion of the rights and freedoms of citizens, in particular the completeness of the settlement of their guarantees, are analyzed.  It is established that it can be carried out in different ways and means: by utterances in declarations, statements, enshrined in the Constitution and laws; participation in the preparation and adoption of international human rights instruments, accession to relevant international treaties, etc. Regarding administrative regulation, it is an issue of consolidating human and civil rights and freedoms in the sources of administrative law and recognizing their priority. The essence of the concept of "provision" and its elements are defined, which means the recognition and settlement with due fullness of these rights and freedoms, providing a real opportunity to use them, promoting implementation (positive guarantee), protection and defense from violations, renewal if allowed and responsibility of the state for them. It is emphasized that the protection and defense of the rights of citizens in modern administrative and legal theory are rarely considered as part of the constitutional principle of their approval and provision. Moreover, the emphasis in many works is exclusively made on the so-called "service" activities of public administration, which provide the most positive promotion of the rights and freedoms of citizens. However, it is no less important to maintain proper public order and security, to counteract to various illegal manifestations that infringe on these rights and freedoms, causing some damage, sometimes quite significant. The conclusion is made about the expediency of taking into account the relations concerning the provision of human rights and freedoms and its elements, in particular protection and defense in the construction of the system of administrative law.