Features of the Development of Tax Legal Relations in the Context of Digitalization

DOI

10.2991/aebmr.k.201205.095How to use a DOI?

Keywords

tax administration, tax legal relations, taxation, digitalization, taxpayer rights

Abstract

The article presents the problems of the development of tax legal relations in the context of digitalization. Digitalization has a comprehensive impact on legal phenomena, including tax legal relations, the rights and obligations of participants in tax legal relations, within the national legal systems of developed and developing countries. Of particular importance in the study of tax legal relations in the context of digital transformation is the determination of the features of their development. The digital transformation of tax legal relations has a multidirectional nature, covering all stages of the tax process. The article analyzes the main trends in the development of tax legal relations in relation to all stages of the tax process. The article formulates the foundations for the transformation of tax legal relations, as well as the prospects for the digital development of tax legal relations. The study found that the digital development of tax legal relations is impossible without the creation of effective mechanisms to ensure the rights of taxpayers, implemented, on the one hand, on the basis of digital technologies, and on the other hand, suggesting the inadmissibility of infringement of the taxpayer’s rights by defects in the use of information systems.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - T.A. Guseva
AU  - E.E. Smetanina
AU  - A.V. Izotov
PY  - 2020
DA  - 2020/12/07
TI  - Features of the Development of Tax Legal Relations in the Context of Digitalization
BT  - Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)
PB  - Atlantis Press
SP  - 569
EP  - 573
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201205.095
DO  - 10.2991/aebmr.k.201205.095
ID  - Guseva2020
ER  -