Tax Law and Digital Trends in the Development of Public Law

The purpose of the study. The article presents a retrospective of the formation of tax law as a sub-branch of financial law, as well as current trends in the legal regulation of tax relations related to the digitalization of financial activities of the state.

Conclusions. The author concludes that in the Russian legal field, tax law as an independent structural element arises and transforms in response to fundamental geopolitical crises. The nineties of the last century formed it as an independent component of the Russian legal system. And the modern transition to the global modalities of the digital industry requires a comprehensive revision of the tax regime for regulating public relations, starting from novel terminology, ending with new formats of interaction between participants. The use of electronic services is currently permissible only in a dispositive manner. After all, the potential of using digital technologies on the part of private entities depends on their property status, technical competencies, as well as the availability of communication services. Therefore, the scale of the Russian digitalization of tax regulation depends on the formation of a unified digital environment throughout the state, and not just the financial segment.