Legal regulation of the administration of taxes and сharges in the conditions of construction of the digital economy: discussion aspects

Problem setting. Digital technologies are one of the most current trends, with the help of which new models of interaction between the state, business and citizens are being formed. New methods of doing business involve constant work with data, which entails significant changes in traditional sectors of the economy. It should be emphasized that the development of digital processes leads to a significant increase in financial flows that are outside the scope of legal regulation. It seems that in order to adapt to the challenges of digital technologies, there is a need to develop its own (national) digital ecosystem, which will cover the field of tax regulation. Analysis of recent research. The study of some aspects of digitalization in the field of taxation has been the subject of scientific research by such scholars as O. Dmytryk, M. Kucheryavenko, D. Kobylnik, V. Ryadinska, K. Tokarіeva, and others. At the same time, the above direction is developing rapidly, and this in turn requires appropriate timely regulation and reflection in the law. In view of the above, the purpose of the article is to analyze the legal regulation of taxation in the digital economy. Article’s main body. The article discusses the features of legal regulation of the sphere of taxation in the conditions of building a digital economy. It was emphasized that the introduction of digital technologies into tax regulation has both positive (implementation of the principle of taxation convenience, the formation of a service model of interaction between authorities and obligated participants in tax relations) and negative aspects (fragmentary legal regulation, the need to implement mechanisms for protecting tax information included in the corresponding electronic services, bases). Based on the analysis of a number of acts of promising legislation of Ukraine: the introduction of a special legal (including tax) regime of Diya City was subjected to a critical analysis; the legislator's approach to the regulation of taxation relations for the delivery of electronic services to individuals by non-residents was positively assessed. Conclusions and prospects for the development. The formation of a service model of the tax authorities provides for even broader interaction of tax authorities with taxpayers in electronic form. It should be noted that the interaction of taxpayers with the tax authorities through "digital channels" can be both positive and negative, which largely depends on the ease of use of the service (thus increasing the convenience and efficiency of interaction between taxpayers). In addition, the analysis of the legal regulation of taxation in the digital economy in Ukraine indicates the need for comprehensive development of effective mechanisms for each specific tax (or even legal regime) and data protection mechanisms provided by the subjects of tax relations to the relevant electronic databases, registers, offices, etc.