Annotation

Purpose of the study: to improve the scientific and theoretical basis for the legal regulation of taxation of business entities. Methodology: dogmatic analysis of relations arising in the sphere of taxation of enterprises and business organizations, comparative law, and systems analysis. The study establishes the leading role of tax legal personality in the mechanism by which tax relations arise; substantiates the existence of functions of tax legal personality as an instrument for organizing taxation; and proposes criteria for dividing all functions of tax legal personality into active and passive functions. The study demonstrates the fundamental distinction between tax legal personality and civil legal personality. It formulates the principal functions of tax legal personality necessary to ensure the lawful taxation of business entities; identifies prospects for the development of the institution of tax legal personality in the context of the digitalization of taxation and tax control; and proves the existence of stabilizing properties of tax legal personality when deviant tax legal relations arise.