THE CONCEPT, TYPES AND ROLE OF TAX INFORMATION RESOURCES IN IDENTIFYING AND PROVING VIOLATIONS OF TAX LEGISLATION

Modern trends towards digitalization in all spheres of society require theoretical study and understanding of the concept of «tax information resources» in tax relations, their classification and role, since at the moment there is no term in Russian tax law that could combine the concepts of «information systems», «websites», «digital product», «tax administration tool» into one group. It is important to define the concept of «tax information resources», their classification, their role in identifying and proving violations of tax legislation in tax disputes, as well as to analyze the main tax information resources. The methodological basis is a combination of dialectical and systemic research methods. The authors’ position on the concept of «tax information resources» is argued in the article, the classification of tax information resources in tax legal relations is proposed, the main tax information resources are analyzed, as well as their role and evaluation by courts as evidence on specific examples of judicial practice and recommendations on amendments to tax legislation are developed. It is concluded that tax information resources are a set of online services, information systems, mobile applications, open registers and information located on the Internet information and telecommunications network and capable of performing the functions of detecting violations of tax legislation and proving them in tax disputes.