Legal features of the use of big data in the tax activities of the state

Objective: The article is devoted to determining the legal nature of Big Data technology. Some aspects of the problematic in the field of using Big Data technology in public tax activities are investigated. The theoretical and legal approaches to the regulation of Big Data technology in domestic and international law are analyzed. Methods: The authors used a combination of methods: theoretical, general scientific methods and empirical methods. Results: The development of the conceptual and terminological apparatus and the harmonization of domestic and international legislation is indicated as one of the possible directions for the formation of legislation. Conclusion and recommendations: Active implementation of the activities of tax authorities in the digital economy requires the adoption of adequate legal decisions. The thesis that legislation must be formed considering the legal and commercial nature of Big Data technology is considered. The use of Big Data technology must be accompanied by legal and ethical standards.