Introduction of a single tax account in the Russian Federation

The article discusses the advantages and disadvantages of the centralized tax payment system in Russia, introduced in 2021. The authors analyze the new system from the point of view of the state and enterprises, pointing out the risks and opportunities, coming to the conclusion that the new system can improve budget revenues and reduce costs, but there is a risk of concentrating all administration at a separate body and reducing risk diversification. The authors recommend increasing the testing time of the system and creating a more transparent system for allocating funds within the budget.