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Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)
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 theirdoi:10.2991/aebmr.k.201205.095 fatcat:uxclu76w6vfmfn3js63uef5v2u