Electronic means of payment: tax accounting

The article considers the electronic means of payment that have arisen as a result of the transition of the world to digitalization, as well as the differences between their main types - Bank cards and e-wallets. The changes in the tax legislation, which led to the emergence of electronic means of payment, are analyzed. Their influence on the taxation of legal entities is indicated-especially when registering, the actions of banks to provide or terminate the right to use an electronic account, fines in case of violation of tax obligations, especially the collection of tax debts from legal entities, the mandatory use of cash registers, as well as legal liability for non-use of cash registers. The article investigates innovations for individuals-the emergence of the ability to pay taxes by electronic means of payment.