THE IMPACT OF DIGITALIZATION ON THE PRE-TRIAL SETTLEMENT OF TAX DISPUTES

Modern trends towards digitalization in all spheres of society are reflected, among other things, in tax relations. Digitalization inevitably brings new tools (blockchain, electronic digital signature, video conferencing, artificial intelligence, etc.) to the field of pre-trial settlement of tax disputes, which require theoretical and legislative assessment and elaboration. In this regard, it is important to assess the impact of digitalization processes on the pre-trial settlement of tax disputes, identify problematic aspects of this influence, including analyzing judicial practice, as well as suggest possible ways to resolve them. As a result of the author’s use of a set of dialectical and systematic research methods, the paper assesses the digitalization of tax relations in the field of pre-trial settlement of tax disputes, proposes to fix in tax legislation as a priority method of delivery sending documents by the tax authority to the taxpayer (another controlled person) via telecommunication channels, as well as to amend the current legislation regarding electronic a digital signature to ensure compliance with tax legislation, namely par. 4 of Art. 31 of the Tax Code of the Russian Federation.