Trough this final paper we are going to show the progress of concluding the administrative contracts more closely, as well as the importance of administrative contracts acquired in modern administrative law, which is why the lawsuit is justified to implement this institute in the new Law on General Administrative Procedure and the General Tax Law. Usually we define the administrative contracts as two-sides legal act which is concluded between the state or another public body with third parties in order of achieving the goal of wider social interest, and by special conditions envisaged by special regulations. The Law on General Administrative Procedure defines the administrative contracts as “execution of the rights and obligations set forth in the ruling resolving the administrative matter, if the law stipulates the conclusion of such contract”. That means that by the Law on General Administrative Procedure, for the contract to be considered as an administrative contract, its subject is crucial (the goal of wider social interest) as well as its legal standard as the legal basis for the conclusion of an administrative contract. Otherwise, without fulfilling these conditions, by the Law on General Administrative Procedure, the contract cannot be considered as an administrative contract, and it should be treated as any other private law contract. According by the General Tax Law, an administrative contract represents an administrative legal relationship between public administration and private persons based on the will of the two sides, that is, it does not represent an authoritative and unilateral legal act. In that way, according to European public administration standards, active participation of citizens in administrative affairs is achieved in greater number of administrative areas, i.e. the active role of citizens in relations with public administration.