The global processes of digitalization of the tax sphere have significantly changed, as it turned out, not only the con
tent of tax administration in response to new challenges and needs, but also the tax system itself. The introduced innova
tions need realistic legal support and require a comprehensive scientific understanding by the expert community in order
to create an optimal tax system within the framework of the emerging digital space of the financial system of the Rus
sian Federation. The purpose of this study of the current state of the tax system and its structural elements in the context
of digitalization of the economy is to analyze the transformations of tax relations in connection with the innovations
being introduced, identify the needs and prospects for the development of their legal regulation. The methodological
basis of the research is represented by general scientific methods of cognition (induction and deduction, analysis and
synthesis, generalization) and private scientific methods of cognition (statistical, structural and functional, comparative
legal, formal legal). The authors describe the transformation of special tax regimes, the legal structure of "tax liability"
into a modern legal institution of "total tax liability" using the Unified Tax System and EPP, which have become new
forms of accounting in tax administration in budget calculations, analyzed the prospects and risks of proactive non
explicit administration of property taxation, digital innovations in pre-verification analysis, the possibility of using the
unified digital methodological model of the Digital Tax Code in conducting tax monitoring. It is concluded that the
innovations introduced have become prerequisites for reforming the current tax system and transforming it into a digital
one capable of ensuring social justice, the flow of resources to solve national problems, stable conditions for the imple
mentation of long-term investment projects. The analysis provides the basis for thinking about the formation of new
digital institutions in the tax law system, the development of a scientific concept of digital tax administration and thus a
new digital tax system of the country.
|
