Обязанность по предоставлению налоговой отчетности в контексте цифровой трансформации

Налоги-журнал. 2021. № 5. С. 22–24.

Lyutova O. I.

This article analyzes some novelties of the legal regulation of the obligation to provide tax returns. The author points out the stages of tax legislation reform, which is developing along the path of minimizing tax reporting with the prospect of complete rejection of it, and also systematizes the novelties of the norms on tax reporting by the criterion of the type of taxes. According to the author, in relation to property taxation, contactless methods of interaction, acting as an alternative to the obligation to provide tax returns, are implemented in accordance with the goals and objectives specified in the current program documents regulating the issues of digitalization of taxation. In the course of the study, conclusions are drawn regarding the need for further improvement of the norms of the legislation of the Russian Federation on taxes and fees on the implementation of the tax obligation to provide tax returns on property tax.

Keywords: налоговая декларация, налоговая обязанность, подоходное налогообложение, цифровизация, налоговая отчетность, имущественное налогообложение