Обязанность постановки на учет в налоговых органах в условиях цифровизации
The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax authorities entirely in the format of electronic interaction. The paper also focuses on the value of the formation of a digital format of relations between taxpayers and tax authorities for accounting process. Particular attention is paid to the issues of fulfilling the obligation to register self-employed persons, including those who are payers of professional income tax, using the mobile application «My Tax» for registration.