Notifications as a tool for interaction of participants in tax legal relations in the digital age

Notifications are often used for interaction between taxpayers and tax authorities. Taking into account the development of digitalization in tax relations, the number of notifications has only increased. There is a positive trend in the transition to electronic forms of sending notifications through the taxpayer's personal account and the portal of state and municipal services, while maintaining the previous (paper) communication options between participants in tax legal relations. All notifications in tax legal relations are tax-related; however, the legislator calls only one type of notification tax-related: a tax notification when calculating property taxes for individuals, which requires finalizing this issue at the legislative level.