FEATURES AND CONTENT OF TAX LEGAL RELATIONS IN THE CONDITIONS DIGITALIZATION

Abstract

The widespread digitalization of tax legal relations significantly affects the content and features of the relevant legal relations. This statement is true for the entire variety of types of tax legal relations. The structure of a tax legal relationship consists of such elements as subjects, objects, as well as the content of the corresponding legal relationship. The content of a tax legal relationship includes a set of subjective rights and legal obligations of participants in the relevant legal relationship.