Digital Transformation of Tax Law Principles
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-lega...
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| Format: | Article |
| Language: | English |
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Kazan Innovative University named after V.G. Timiryasov
2024-03-01
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| Series: | Journal of Digital Technologies and Law |
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| Online Access: | https://www.lawjournal.digital/jour/article/view/378 |
| _version_ | 1826573309874012160 |
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| author | O. I. Lyutova |
| author_facet | O. I. Lyutova |
| author_sort | O. I. Lyutova |
| collection | DOAJ |
| description | Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principles of taxation. A conclusion is made that in the digital era the tax law principles retain their theoretical significance as the most important category of the relevant science. The author states that the digital transformation of the institutional principle of tax fulfillment independence takes place mainly in the following directions: firstly, the range of taxpayers is expanded, in respect of which the duty to calculate tax can be imposed on a tax authority; secondly, the mechanism of the tax obligation execution is changed, among other things, by increasing the tax obligations of state authorities and credit organizations.Scientific novelty: the paper assesses the approaches used in the scientific literature and normative-legal framework related to transformation of the taxation principles due to the intensive use of information and communication technologies in tax relations. The author also analyzed the digital transformation of the principles of tax obligation as one of the main tax-legal institutions.Practical significance: is due to the lagging pace of tax legislation development in the Russian Federation compared to the objective processes of creation and application of new information and communication technologies in tax relations and adjacent spheres. The main provisions and conclusions of the study can be used as a basis to improve the tax legislation, as they develop knowledge about new tax law institutions – professional income tax, tax monitoring, single tax payment, and automated simplified taxation system. |
| first_indexed | 2024-04-24T20:19:39Z |
| format | Article |
| id | doaj.art-8e0053076a07426b8aeeb7af4431610a |
| institution | Directory Open Access Journal |
| issn | 2949-2483 |
| language | English |
| last_indexed | 2025-03-14T12:40:52Z |
| publishDate | 2024-03-01 |
| publisher | Kazan Innovative University named after V.G. Timiryasov |
| record_format | Article |
| series | Journal of Digital Technologies and Law |
| spelling | doaj.art-8e0053076a07426b8aeeb7af4431610a2025-03-02T09:10:13ZengKazan Innovative University named after V.G. TimiryasovJournal of Digital Technologies and Law2949-24832024-03-012110.21202/jdtl.2024.9110Digital Transformation of Tax Law PrinciplesO. I. Lyutova0National Research University Higher School of EconomicsObjective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principles of taxation. A conclusion is made that in the digital era the tax law principles retain their theoretical significance as the most important category of the relevant science. The author states that the digital transformation of the institutional principle of tax fulfillment independence takes place mainly in the following directions: firstly, the range of taxpayers is expanded, in respect of which the duty to calculate tax can be imposed on a tax authority; secondly, the mechanism of the tax obligation execution is changed, among other things, by increasing the tax obligations of state authorities and credit organizations.Scientific novelty: the paper assesses the approaches used in the scientific literature and normative-legal framework related to transformation of the taxation principles due to the intensive use of information and communication technologies in tax relations. The author also analyzed the digital transformation of the principles of tax obligation as one of the main tax-legal institutions.Practical significance: is due to the lagging pace of tax legislation development in the Russian Federation compared to the objective processes of creation and application of new information and communication technologies in tax relations and adjacent spheres. The main provisions and conclusions of the study can be used as a basis to improve the tax legislation, as they develop knowledge about new tax law institutions – professional income tax, tax monitoring, single tax payment, and automated simplified taxation system.https://www.lawjournal.digital/jour/article/view/378autonomous tax paymentdigital technologiesfairness of taxationlawprofessional income taxsingle tax paymenttax law institutiontax law principletax monitoringtax obligation |
| spellingShingle | O. I. Lyutova Digital Transformation of Tax Law Principles Journal of Digital Technologies and Law autonomous tax payment digital technologies fairness of taxation law professional income tax single tax payment tax law institution tax law principle tax monitoring tax obligation |
| title | Digital Transformation of Tax Law Principles |
| title_full | Digital Transformation of Tax Law Principles |
| title_fullStr | Digital Transformation of Tax Law Principles |
| title_full_unstemmed | Digital Transformation of Tax Law Principles |
| title_short | Digital Transformation of Tax Law Principles |
| title_sort | digital transformation of tax law principles |
| topic | autonomous tax payment digital technologies fairness of taxation law professional income tax single tax payment tax law institution tax law principle tax monitoring tax obligation |
| url | https://www.lawjournal.digital/jour/article/view/378 |
| work_keys_str_mv | AT oilyutova digitaltransformationoftaxlawprinciples |