Norms of thetax right and their feature


The primary element of any normative legal system is a rule of law. It has the indications typical for this legal institution and the branch of law on the whole.
In general a rule of law is a rule that regulates public relations and the primary element of law. A rule of tax laws is the state will which is directed to set up the order ensuring the function of the system of taxation.
A rule of taxation law consists of separate structural elements which make up a system called the structural of a rule. A specific character of the taxation law is shown not in the structure of a rule but in the method of interpretation of a legal rule of not taxation.
According to this the method of interpretation of the legal rule means the arrangement of this legal rule in the texts of normative legal deeds.

About the authors

O Ju Goryachenko

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Abstract - 45


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