The necessity and advantages of introducing a single tax payment in the Russian Federation

From the second half of 2022, Russian organizations and individual entrepreneurs have the right to apply a special procedure for paying taxes, fees and insurance premiums. According to the assumption of the legislative bodies, such a system can make it much easier for taxpayers to pay all established taxes, fees with a single tax notice. The scientific work is devoted to the study of the practical application of the new payment system in the Russian Federation.