PROBLEM OF FORMAL APPROACH TO ASSESSMENT OF TAX LIABILITY IN CONDITIONS OF DIGITALIZATION
Article by lawyers Infralex: Nadezhda Danilenko, Valery Provotorov and Olga Pleshanova, published in the April issue of the journal "Law" is devoted to the problem of the formal use by tax authorities of information from various registries, databases and automated systems when calculating taxes and bringing to tax responsibility. Often, the use of Big data does not allow you to take into account the entirety of the actual circumstances and show an individual approach to the taxpayer. Judicial practice accepts evidence obtained using automated systems, but requires the tax authorities to comprehensively study the actions of the taxpayer, important for the correct assessment of tax liability.