| Article type | Research article |  |
| Year | 2026 | |
| Author(s) | Hayrapetyan A., Nazaretyan R. | |
| Journal title | Vestnik of Russian-Armenian University (series: humanities and social sciences) | |
| Issue | 2 | |
| Pages | 63-73 | |
| Publication format | ||
| DOI | 10.24412/1829-0485-2026-2-63-73 |
ABSTRACT
The article examines modern trends in the digitization of tax legal relationships in European area and puts forward certain recommendations for the Eurasian Economic Union. It examines the definition of digitalization of tax legal relationships and reveals the nature and content of a number of legal regulations concerning the digitalization of tax legal relationships in the European Union, focusing on certain mechanisms.
Keywords: digitalization, tax law, tax legal relationship, European Union (EU), Eurasian Economic Union (EAEU).
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