Abstract
The article is devoted to the disclosure of the scientific potential of the study of tax liability as an institution of tax law. The emphasis is placed on the need to transform the concept of tax liability, as well as on the development of elements of its structure and implementation features under the influence of interdependent processes of digitalization and globalization, as well as taking into account the trends in the tax system in Russia in the context of the COVID-19 coronavirus pandemic. Methodological approaches to further research and practical problems of legal regulation of the institution of tax liability in the context of the development of the digital economy are indicated. A conclusion is made about the theoretical and practical value of further comprehensive study of various fiscal parameters of tax liability.
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