Norms of thetax right and their feature

Abstract

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.