MainAuthors Sidorova Anastasia kand. yurid. nauk. Dolzhnost: zaveduyuschiy kafedroy. Mesto raboty: Privolzhskiy institut povysheniya kvalifikacii FNS Rossii. Podrazdelenie: kafedra socialno-pravovyh disciplin Privolzhskiy Institute of advanced studies of the Federal tax service of Russia ARTICLES: GAPS IN TAX LEGISLATION RELATED TO THE DEVELOPMENT OF ELECTRONIC DOCUMENT Gaps in Russian Legislation — Issue №4 2015: 299-301