Substantive law directly regulates subject, material relations, and procedural law – the procedure for implementing norms of substantive law, rights and obligations of subjects of legal relations.
In private law, clear procedures determine the adoption of many important acts. In business law, for example, the procedure for the establishment of joint stock companies, bankruptcy proceedings, etc.
Tax audits are a headache for every entrepreneur. No matter how cleanly and carefully you run your business, the tax authorities find violations every time.
It should be noted the important role in the scientific understanding of the legal procedure of the category of the main legal relation.