In the context of the development of the digital infrastructure, the specific features of the tax debt collection mechanism in the tax administration were studied in this article, the main focus is on the role of tax legislation and the obligations of taxpayers. Also, conclusions were drawn on general problems, including the need to improve the enforcement of tax obligations and tax evasion, and the need to make tax legislation and tax rules more precise and simpler. At the same time, some important reforms were studied and scientific-practical conclusions and proposals were developed on foreign experience and its application in our country.

This article describes the theoretical basis of the audit of tax obligations. Also, the analysis of the results of the tax audit on tax obligations is given, and conclusions are drawn at the end of the article.

The article describes the emergence of tax obligations and their accounting issues. Directions for improving the accounting of tax obligations based on international standards of financial reporting are indicated.

This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.