The article presents the problems of the development of tax legal relations in the context of digitalization. Digitalization has a comprehensive impact on legal phenomena, including tax legal relations, the rights and obligations of participants in tax legal relations, within the national legal systems of developed and developing countries. Of particular importance in the study of tax legal relations in the context of digital transformation is the determination of the features of their

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... nt. The digital transformation of tax legal relations has a multidirectional nature, covering all stages of the tax process. The article analyzes the main trends in the development of tax legal relations in relation to all stages of the tax process. The article formulates the foundations for the transformation of tax legal relations, as well as the prospects for the digital development of tax legal relations. The study found that the digital development of tax legal relations is impossible without the creation of effective mechanisms to ensure the rights of taxpayers, implemented, on the one hand, on the basis of digital technologies, and on the other hand, suggesting the inadmissibility of infringement of the taxpayer's rights by defects in the use of information systems.