FEATURES OF THE DEVELOPMENT OF INDIVIDUAL TAX LEGAL RELATIONS IN THE CONTEXT OF DIGITALIZATION

Authors

  • Ashurov Sherzod Rakhimovich Independent researcher of Bukhara State University

Keywords:

digital technologies, tax legal relations, payment, legal regulation, taxpayer, benefits.

Abstract

The development of digital technologies directly affects changes in the structure of tax legal relations. The significant transformative impact of digitalization is already showing the scientific community and specialists in tax legal relations the prospects for the evolution of tax legal relations themselves. At the same time, tax legal relations have a significant number of varieties and arise in connection with the payment and collection of taxes, the implementation of tax control, pre-trial settlement of tax disputes and in other cases. The central place is occupied by legal relations arising in connection with the payment of tax.

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Published

2023-09-30

How to Cite

Ashurov Sherzod Rakhimovich. (2023). FEATURES OF THE DEVELOPMENT OF INDIVIDUAL TAX LEGAL RELATIONS IN THE CONTEXT OF DIGITALIZATION. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 12(09), 29–33. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/1932