тенденции развития правового регулирования уплаты налога в условиях цифровизации экономики

Abstract

The article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation. It has been proven that in the modern realities of digitalization of taxation in the field of legal regulation of the fulfillment of the obligation to pay taxes, three interrelated trends are being realized: firstly, a discrepancy has been established between the pace of development of tax legislation and the objectively existing system of information and digital technologies; secondly, there has been an increase in the volume of discretionary regulation of tax relations governing the process of fulfilling the obligation to pay tax; thirdly, there is an intensification of the use of tax-experimental regulation. Using the example of a tax on professional income, the digital ruble, benefits for organizations in the IT sector, an automated simplified taxation system, as well as a single tax payment, the features of the manifestation of trends in legal regulation and enforcement of provisions on the payment of taxes in the digital era are formulated.