Single tax account: digitalization of financial and legal activities of the state

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The development of digital technologies that reduce the cost and increase the speed of transactions has become a global trend affecting all areas of society. This article discusses the prospects for the introduction of a single tax account, analyzes the draft law on a single tax account, gives its characteristics, describes the key aspects of a single tax account. The concept of a new mechanism for the execution of tax obligations is proposed.

Digitalization, tax system, single tax account, single tax payment, total tax liability, tax administration

Короткий адрес: https://sciup.org/170194820

IDR: 170194820   |   DOI: 10.24412/2500-1000-2022-6-2-155-158

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