ПРАВОВОЕ РЕГУЛИРОВАНИЕ ЦИФРОВИЗАЦИИ НАЛОГОВОГО КОНТРОЛЯ В СИСТЕМЕ ОБЕСПЕЧЕНИЯ НАЛОГОВОЙ БЕЗОПАСНОСТИ

Abstract

Tax control is an important support tool in the system of ensuring the financial security of the state, in particular, in the field of tax administration. The analysis of modern research and publications on the topic of topical issues of tax control, as a factor in the effectiveness of tax administration in the system of ensuring tax security, is in the constant attention of leading domestic and foreign scientists. Moreover, the modern tasks set for tax control are much larger than fixing the facts of non-compliance with tax laws, and include building such a tax administration model that minimizes the ability of the payer to violate the norms of the Tax Code of Russia. Digitization of tax control inevitably involves the introduction of information technologies into the activities of tax authorities, changes in the procedure for tax activities and interaction between participants in tax legal relations, which, of course, entails the improvement of legal regulation in the tax sphere.