Peculiarities and content of tax legal relations in conditions of digitalization

The article examines the peculiarities and content of tax legal relations in the conditions of digitalization based on the current legislation. The object of research is a set of legal relations in the field of taxation that arise and develop in the conditions of digitalization. The subject is the principles and norms of tax law in the unified system of forms of European law implemented in the context of European integration. The methodological basis is represented by general scientific methods of knowledge and private scientific methods of knowledge - historical, statistical, structural-functional, comparative-legal, formal-legal. It is indicated that the increased influence of digital technologies on modern tax legal relations requires the scientific and professional community to carry out detailed research and revision of the entire complex of transformation of tax legal relations, as well as the development of the most effective models of relevant legal relations and guarantees of ensuring the rights of taxpayers in the digital reality. There are no unified approaches to assessing the legal consequences and content of the transformation of tax relations in the context of the development of digital technologies. It is noted that the introduction of digital technologies in the field of tax legal relations has led to the fact that the existing guarantees of ensuring the rights of taxpayers, established in the legislation on taxes and fees, as well as developed in the course of individual regulation of legal relations in the field of taxation, are insufficient to comply with European legal standards regarding the effectiveness and efficiency of restoration of violated rights. The implementation of digital technologies in the process of interaction between the state and society in the field of taxation involves not only the simplification of the corresponding interaction, but also the development of qualitatively new models of digital interaction based on the analysis of the existing legal regulation. The transforming effect of digitalization on tax legal relations is based on the communicative potential of digital technologies, the possibility of effective functioning of big data systems, simplified interaction of participants in tax legal relations, the possibility of automating operations in law enforcement and analytical activities of tax authorities.