Legal guarantees for tax obligations in the digital era

The article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization. The purpose of the article is to substantiate the relevance of studying legal guarantees for fulfilling tax obligations in the digital age, as well as to define the concept of such guarantees based on their value in ensuring the development of digital taxation. As a result of the conducted research, the following types of legal guarantees for implementing such mechanisms are outlined: the powers of tax authorities ensuring the fulfillment of tax obligations, which are evolving in the conditions of digitalization; high-quality tax legislation regulating the digital mechanisms for fulfilling tax obligations; uniform judicial practice and the formation of legal positions by courts on issues concerning the fulfillment of tax obligations in the era of digitalization; the mechanism of trust relations between taxpayers and tax authorities, which in the digital age is based on the application of tax compliance procedures and mediation as an alternative way to resolve tax disputes. With respect to each of the guarantees, the author analyzes their content and formulates the main problems and prospects for implementing tax and legal norms governing specific aspects of legal assurance of tax obligations during the digital period of tax relation development.