Tax Responsibilities Classification: Development in the context of Digitalization

The author of the paper has compiled the tax responsibilities classification that seems relevant in the context of digitalization of the economy. The classification was carried out in relation to the tax obligations that have undergone the most significant changes in their content and structure as a result of the introduction of digital technologies. The author justifies that during the period of digital transformation, the main tax obligation to pay taxes and fees under the criterion of the type of payment and the specifics of the payment procedure can both be performed in relation to individual taxes and fees, and represent a total tax obligation. The obligations regarding tax registration due to the nature of their implementation are divided into obligations related to the receipt by a participant of a tax relationship of some kind of a tax status and arising in connection with the payment of specific taxes. Tax reporting obligations are classified from the point of view of the source of their legal regulation into direct and indirect (having a latent character) obligations. The author substantiates the value of such a classification, assesses the adequacy of digital tools used at this stage and makes proposals for improving tax legislation and the practice of its application.

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