Антиномии (Jan 2024)
Tax Obligations in the Digital Era: Periodization of Legal Regulation
Abstract
The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations. The digital era, in particular, implies the gradual development of tax law, with each stage differing in the type of digital technologies used by subjects involved in tax legal relations. These ongoing changes affect both the overall legal framework of taxation and specific institutions within tax law, most notably, the concept of tax obligations, which plays a key role in the tax system. The article analyzes theoretical approaches to the periodization of the development of legal regulation of tax relations in general, as well as the institution of tax obligations. Emphasis is placed on the direct correlation between periodization and the gradual integration of digital technologies in the field of taxation. A three-stage model of digital development of the institution of tax obligations is proposed, which is currently being formed and includes automation, digitalization and robotization. The first stage entails the automation of tax obligations – the use of online services by subjects involved in tax legal relations, the introduction and development of an electronic document management system, and other IT projects of the Federal Tax Service of Russia. This, in turn, leads to optimization of the process of fulfilling tax obligations. At the second stage, blockchain and other digital technologies are being introduced, which entails a qualitative transformation of tax administration and involves new participants in tax legal relations. The robotization of tax obligations through the introduction of artificial intelligence is still in its early stages of development. The article analyzes the potential opportunities and risks associated with implementing a tax on artificial intelligence, as well as probable changes in the insurance premium calculation due to the replacement of certain professions and categories of employees by robots.
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