Single tax payment for business: a new stage of digitalization in the sphere of taxation

The author analyzes the key provisions and individual innovations of the bill on the introduction of a single tax payment for organizations and individual entrepreneurs, the application of which requires the development of a new automated information system. He notes the positive features and possible difficulties in applying the new mechanism for collecting tax payments in modern conditions. It proposes a number of measures to ensure the effective implementation of new approaches to the fulfillment of tax obligations by taxpayers.