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SOURCE:	Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 4. Part 1. P. 91-94.
SCIENTIFIC AREA:	Law Sciences
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SUBLEGISLATIVE NORMATIVE-LEGAL ACTS IN TAX LAW SOURCES SYSTEM

Krasnoperova Ol'ga Al'bertovna
Russian Federation Federal Assembly Federation Council Apparat

Abstract. The author analyzes the role and significance of sublegislative normative acts creation as tax law sources, considers the system of federal executive bodies authorized to issue normative-legal acts on taxation, and studies the problem of the differentiation between the Ministry of Finance acts of normative and explanatory character.

Key words and phrases: источники налогового права, подзаконные нормативные правовые акты, делегированное законодательство, письменные разъяснения по вопросам применения налогового законодательства, государственная регистрация нормативных правовых актов, tax law sources, sublegislative normative-legal acts, delegated legislation, written explanation on tax law application, state registration of normative-legal acts

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