Tax liability in the context of digitalization: the transformation of the concept

Introduction: the article analyzes the development of the concept of tax liability as it occurs under the influence of the digitalization process. The analysis is based on Russian tax legislation and modern provisions of the tax law doctrine. The fundamental importance of the study is determined by its focus on a comprehensive assessment of the legal regulation of tax liability as one of the central categories of tax law that plays this role in the context of digital transformation.