The Transformation of Legal Personality as a Means of Achieving the Legal Bond Between the Participants of Tax Relations with the Use of Digital Technologies
The paper deals with the analysis of the content of legal personality of participants of tax relations which is subject to the transformation processes occurring in view of digitization of economy and law. Prerequisites for the formation and change of rights and obligations of participants of tax relations arising within the tax administration process have been identified. The content of such concepts as “tax administration” and “transformation of legal personality” has been developed. Directions of the transformation of legal personality have been identified for various groups of participants of tax relations, arising in connection with the fulfilment of tax obligations: taxpayers, tax agents, tax authorities, banks (lending institutions), implementing taxpaying transactions and having the opportunity to take part in the tax control due to banking transactions involving opening and management of bank accounts for individuals and entities, public authorities possessing the information necessary for the maintaining of records of taxpayers and taxable items. Through the example of systemic analysis of particular provisions of the Tax Code of the Russian Federation, regulatory basis of transformation of legal personality of the listed participants of tax relations is presented. The innovations of the transformation of tax legal norms and legal engineering in the field of legal regulation of electronic document flow have been identified. It has been proved that the process of the transformation of legal personality has its advantages and disadvantages. Their list is presented as a conclusion.
KeywordsElectronic document flow Legal personality Tax administration Participants of tax relations Transformation in law Fulfilment of tax obligations
The research was performed with financial support from the Russian Fund for Fundamental Research within the scientific project No. 18-29-16102 “Transformation of legal personality of the participant of tax, budget, and public banking legal relations in the conditions of development of the digital economy”.
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