Kazachenkov S.D. Legal Innovations in Tax Administration: Adaptation Models and the Transformation of Legal Regulation in the Digital Age
DOI: https://doi.org/10.15688/lc.jvolsu.2026.1.19
Stanislav D. Kazachenkov, Senior Lecturer, Department of Financial and Administrative Law, Rostov State University of Economics, Bolshaya Sadovaya St, 69, 344002 Rostov-on-Don, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-8090-6800
Introduction: the global digitalization of the economy and public administration presents challenges to the legal system unprecedented in history. Tax administration, being the most technologically advanced segment of public governance, is the first to face the necessity of adapting legal norms to new digital realities. Purpose: based on a systematic analysis of Russian and international doctrinal sources, the study aims to identify key models of legal adaptation for tax systems, analyze the specifics of regulating new digital assets, and assess the impact of the transformation of administration on economic security. Methodology: the methodological framework for the research comprises the comparative legal method (the analysis of OECD and Russian approaches) and the formal-legal method (the analysis of regulatory acts), as well as the methods of periodization and classification of legal regimes. Results: the paper substantiates the identification of three stages in the evolution of legal regulation: from the digitization of reporting to the implementation of the “Tax Administration 3.0” concept. It is proven that the effectiveness of digital control directly correlates with the level of economic security but requires the introduction of new legal guarantees for investors in digital financial assets. The influence of non-financial factors (ESG) on corporate tax behavior in the digital environment is revealed. Conclusions: the transition to an “embedded” taxation model requires a fundamental restructuring of legal regulation aimed at minimizing tax risks and creating a transparent environment for the circulation of digital assets.
Key words: tax administration, digital financial assets, Tax Administration 3.0, tax risks, economic security, legal regulation, OECD, digitalization.
Citation. Kazachenkov S.D. Legal Innovations in Tax Administration: Adaptation Models and the Transformation of Legal Regulation in the Digital Age. Legal Concept = Pravovaya paradigma, 2026, vol. 25, no. 1, pp. 145-150. (in Russian). DOI: https://doi.org/10.15688/lc.jvolsu.2026.1.19
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