Features of the legal personality transformation of tax relations members during digitalization

The author describes the issues of legal regulation of relations between participants in tax relations in the conditions of digitalization. The issues of the influence of digital technologies on the scope and content of tax legal personality are subjected to research. Attention is focused on the transformation of the legal personality of participants in tax legal relations during the transition to digitalization, accompanied by certain difficulties in the introduction of digital technologies. Their active use entails changes not only in legislative norms, but also in the interaction of participants in tax legal relations. Attention is drawn to the fact that the introduction of modern digital technologies and the improvement of existing information technologies related to the fulfillment of the tax liability is an important area of the state's activity to optimize modern ways of interaction between subjects of tax relations and to ensure a balance of private and public interests.