Makhynich N. Procedural norms of tax law

The research is devoted to complex analysis of tax procedural rules. The paper reveals the genesis of tax rules in procedural law of Ukraine. Based on in-depth scientific analysis its nature and structure is determined. Two approaches (narrow and wide) to procedural provisions of tax law are grounded. The sources of investigated rules are specified. Rules of tax procedural law on species based on general, institutional and special criteria are differentiated. Special attention to the investigation of tax and legal proceedings as a form of implementation of tax is paid and procedural rules and the effectiveness of implementation of tax procedural law is determined. The place of procedural tax rules in the system of legal guarantees in protection of rights and legal interests of taxpayers is grounded.