цифровизация,
налог,
налогообложение,
налоговый контроль,
налоговый мониторинг,
налоговые органы
Abstract
The purpose of the article is to develop theoretical and legal generalizations in the field of legal regulation of the introduction and use of digital technologies in tax administration in Russia. The author analyzes the norms of domestic legislation, acts of strategic planning, materials of judicial practice, as well as the works of scientists in the field of financial law, affecting the above issues. The article explores the phenomenon of “digitalization of tax relations”, provides the points of view of scientists who reveal this concept, actualizes the need to improve technologies and the legal framework for the use of digital in the field of tax administration as one of the important areas of public administration. The main attention is paid to the main areas of taxation in which digital technologies are used, and the effectiveness of their application is assessed. The methodological basis of the research is represented by general scientific methods of cognition (induction and deduction, analysis and synthesis, analogy, generalization) and private scientific methods of cognition (concrete historical, statistical, structural and functional, comparative legal, formal legal). As the results of the study, the prospects for further application of information technologies in tax legal relations are identified, taking into account possible technical failures affecting the interests of taxpayers and tax agents in terms of applying tax sanctions and other liability measures for violations of the law.
