Digitalization in the structure of modern tax relations

The presented research is devoted to the study of digitalization processes in tax legal relations and the prospects for the development of this area of public legal relations. The article analyzes the nature of the term digitalization and its distinctive features in relation to tax legal relations. Digitalization is studied as an element that contributes to improving the quality of tax services and increasing the efficiency of the fiscal function of the state. The stages of development of tax legal relations in the context of digitalization are identified, the factors influencing the digitalization processes are determined, effective practices of using digital technologies in tax legal relations are studied.