Uncertainty Failures in the Legal Regulation of Tax Control in the Artificial Intelligence Application Conditions

The article examines the problems of legal regulation of tax control that have arisen in connection with the use by tax authorities of new information technologies for checking taxpayers, when IT systems assume more and more control, analytical, organizational and managerial functions, remaining outside the framework of tax legislation. Conclusions have been drawn on the need for legislative regulation of the use of information systems in tax control. As guidelines for overcoming the failures of legal uncertainty in the control and analytical activities of tax authorities conducted with the use of digital technologies, a group of specialized norms-principles that are applicable in the design of legal regulation of tax control in the conditions of advanced development of IT systems is proposed.