Features of tax responsibility as an institution of tax law in the age of digitization

Abstract

Tax liability is a key institution of tax law. At the same time, in the science of tax law, the issue of the list of its features (features) that distinguish it from other institutions and express its specificity has not yet been resolved. The article considers the current trends in the development of legal regulation of a number of signs of tax liability, due to the processes of digitalization. The key challenges to the content of the institution of tax liability, which are necessary for resolution, are formulated. The article was prepared on the basis of expert and analytical work carried out within the framework of the state assignment of the Institute of State and Municipal Administration of the Higher School of Economics.