Pros and cons of a single tax payment for organizations and individual entrepreneurs

The article discusses the pros and cons of introducing a single tax payment and a single tax account. An assessment of both positive and negative actions for taxpayers is given. The main priorities of the innovation, which were simplified for the taxpayer, are analyzed. From January 1, 2023, tax is paid in one amount and no later than the 25th day of the month following the reporting period. An open tax account is a way of accounting for accrued and paid taxes and contributions, which is replenished with the help of a single tax payment before the tax payment deadline. The amount received is distributed among the obligations of the taxpayer.