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 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.

This article contains information about collecting tax debt, eliminating debt, studying the situations in which debt arises, and the time of tax payment. The concept of tax, in which case taxes are paid on time, are discussed and ways to eliminate them are sought. Tax debts of legal entities and individual entrepreneurs, including individuals, were analyzed.

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.

The article discusses such issues as introduction of labeling and digitalization system, the use of the opportunity to further expand the tax base by reducing the shadow economy scale, sequence of development of the labeling system by products, manufacturers and importers. In addition, the article provides the proposals developed for optimizing liability measures for non-compliance with this system.