К ВОПРОСУ РАЗВИТИЯ ИНСТИТУТА «НАЛОГОВАЯ ОТВЕТСТВЕННОСТЬ» В УСЛОВИЯХ ПОСТРОЕНИЯ ЦИФРОВОЙ ЭКОНОМИКИ

Abstract

The article is devoted to the analysis of the institution of tax liability, determining its place in the system of legal liability. According to the authors, an effective tax liability system contributes to ensuring the collection of tax revenues and the stability of the socio-economic development of the state. It is emphasized that the institute of tax liability is one of the main institutions of tax law related to tax offenses. Compliance with tax legislation is an important aspect of financial discipline and civic responsibility to the state. Proper fulfillment of tax obligations contributes to the sustainable development of the economy and ensuring the financial stability of the state. The authors note that the digitalization of society and the development of the digital economy have a significant impact on the tax system of the Russian Federation. There are is-sues affecting the taxation of digital services and digital companies, including the taxation of profits from their activities on the Internet, data processing, use and protection of information, and the definition of ways to combat tax evasion in the digital sphere associated with the complication of tax liability control processes. The authors believe that in order to develop effective tax mechanisms, it is necessary to establish the legal nature of tax liability in the system of legal liability, to distinguish and de-fine its essential affiliation as an institution of administrative or financial (tax) legislation. The authors conclude that increasing the efficiency of the tax system, reducing opportu-nities for tax evasion and ensuring the fairness of the distribution of the tax burden in the con-text of digital transformation contribute to ensuring the collection of tax revenues and the sta-bility of the socio-economic development of the state.