DIGITAL TECHNOLOGIES IN THE SYSTEM OF MODERN MODELS OF INTERACTION BETWEEN TAXPAYERS AND TAX AUTHORITIES

The article is devoted to a close analysis of digitalization in the life of the state and its citizens in the field of taxation. The article shows that digitalization affects relationships in all spheres of life, from the educational process to taxation. The author focuses on the fact that the state should first of all apply the principles of fairness and effective taxation in digitalization, so that the taxpayer can receive the necessary consultations and convenience of digital services, services and tax payments according to fair criteria, and the state can effectively monitor for tax receipts. However, the actions of artificial intelligence and the consequences of its use do not have a clear legal regulation. The article analyzes the errors of information programs, technical failures in their operation in terms of their impact on violations of the legitimate rights and interests of taxpayers and the state.