UDC 34.096
Authors
Razuvaeva A. O.
Institute of Legislation and Comparative Law under the Government
of the Russian Federation, Moscow, Russia
Zueva A. S.
Institute of Legislation and Comparative Law under the Government
of the Russian Federation, Moscow, Russia
Abstract
This article is devoted to the peculiarities of the content of tax legal relations during their digital transformation. The key elements of the content are identified and their legal constructions are investigated. The problematic issues of the implementation of the taxpayer’s tax obligation are outlined. The gaps in the legislation on taxes and fees of the Russian Federation in the field of digital transformation of the rights of participants in tax legal relations are identified. In addition, the study concluded about the key characteristics of tax relations at the present stage of their development, and also determined the trend of their further digital transformation.
Keywords
the content of tax legal relations, subjective rights, digital transformation, legal obligations.
