Публичное и частное в налоговом праве России с учетом вызовов цифровой экономики

Abstract

The main trend of development of the tax law of Russia is the deformation of the tax system from the point of view of the volume ratio of the rights and obligations of the taxpayer, on the one hand, and the state in the form of the tax authority, on the other hand. This deformation affects the fundamental issues of the ratio of public and private principles in the regulation of tax relations. One of the key reasons for this deformation is the implementation in Russia of the digital economy program, which involves in addition to solving conceptual issues about the possibility of using alternative means of payment in the form of various types of cryptocurrencies in the form of bitcoins, altcoins, etc. also active phased implementation in tax relations for control and collection, as well as tax accounting of the use of automated information systems, such as, for example, an automated information system “Tax” and a software package for automated control of value added tax – PC ASC “VAT”. At the same time, such innovations have both positive aspects for the taxpayer, and sometimes cause some difficulties in their use and, in our opinion, in certain cases, imply additional restrictions and obligations for private entities of tax relations. Such processes, according to the Author, require extensive scientific study and understanding.