ESSENCE AND FEATURES OF APPLICATION OF TAX NORMS AS A SPECIFIC FORM OF REALIZATION OF TAX LAW

The article is sanctified to research of essence and features of application of tax norms as a specific form of realization of tax law. Basic descriptions of application of tax norms by Government fiscal service of Ukraine and her by territorial subdivisions are analyzed. The specific lines of application of tax norms are distinguished. As a result of scientific search drawn conclusion, that application of tax norms assists to development of tax legal relationships in accordance with objective conformities to law, removal of obstacles that arise up on the way of action of laws and to realization of practical administrative activity in tax legal relationships.