Issues of Legal Regulation of Digital Tax Control

The article examines the problems of legal regulation of tax control in the context of digitalization of procedures for pre-verification analysis of taxpayer data. As a result of the study, conclusions were drawn on the need to improve the legal regulation of tax control, taking into account the use of artificial intelligence by tax authorities: (1) on the need for legislative regulation of all legally significant actions performed using artificial intelligence; (2) on the allocation of the status of artificial intelligence in the tax control system as a special subject of tax relations; (3) on the need to document the digital information used by tax authorities in the framework of the exercise of control powers.