Single tax account and single tax payment in the tax administration system

As a result of the analysis of the introduction of a single tax account and a single tax payment into the Russian tax system, an assessment of the advantages and disadvantages of this innovation was carried out. According to the study, the main goal of the innovation is to achieve a balance of interests between the state and taxpayers. This balance seeks to be achieved by ensuring simplicity and transparency of the process of paying mandatory payments, unifying this process, as well as by strengthening control and increasing the efficiency of collecting taxes and fees.