Analysis of the introduction of the institute of a single tax account in the context of digitalization of tax administration

Based on the analysis of innovations in the tax legislation of the Russian Federation and the study of the mechanism of distribution of tax revenues in the budget system of Russia, the article analyzes the transformation of tax administration in terms of improving the accounting procedure for accrued and paid taxes and contributions applied since the beginning of 2023, in the conditions of dynamic digitalization of society. The next important step aimed at reducing the number of tax payments and enabling taxpayers to manage their funds is the introduction of a single tax payment and a single tax account for legal entities and individual entrepreneurs.