Chinaev Timur Vinerovich (Candidate of Economic Sciences
Associate Professor of the Department of Financial and Administrative Law
Institute of Law of the Ufa University of Science and Technology
Associate Professor of the Department of Regional Economics and Institute of Business Ecosystems and Creative Industries ManagementUfa State Petroleum Technological University
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Lezhnev Sergey Viktorovich (Institute of Law of the Ufa University of Science and Technology)
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The article examines certain areas of digital transformation of tax legal relations, which allowed us to determine the emerging trend in expanding dispositivity in the process of regulating the relationship between taxpayers and the state. Thus, based on the analysis of judicial practice and the study of the specifics of interaction between authorities in the framework of tax relations, it is proposed to improve them by amending the current legislation. In addition, consideration of current legal problems of complete digitalization of part of tax legal relations allowed the authors to develop a proposal to supplement Article 1 of the Tax Code of the Russian Federation, which will help reduce the number of negative results in cases of further mass introduction of digital innovations in the tax sphere.
Keywords:digitalization, tax legal relations, tax service, tax declaration, electronic interaction
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Citation link:
Chinaev T. V., Lezhnev S. V. SOME FEATURES OF DIGITIZATION OF TAX RELATIONS IN THE RUSSIAN FEDERATION // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2024. -№01. -С. 101-106 DOI 10.37882/2223-2974.2024.01.28 |
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