PRE-JUDICIAL SETTLEMENT OF TAX DISPUTES: PERSPECTIVES IN THE ERA OF DIGITALIZATION

Today it is especially relevant to improve the legal regulation of the pre-trial procedure for the settlement of tax disputes between tax authorities and taxpayers. Digitalization has a significant impact on the development of the considered institution. It is necessary to extend tax monitoring to as many taxpayers as possible, and this will help to reduce the number of tax disputes that usually arise due to disagreement with the results of a tax audit. At the same time, it is important to carry out activities aimed at revealing the advantages of the pre-trial procedure for the settlement of tax disputes, at ensuring greater confidence of the taxpayer in the tax authority, and at increasing the level of financial and digital literacy of taxpayers.