Analysis of implementation of a single tax account in the conditions of digitization of tax administration

Abstract

Introduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting – a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced. The previously used system, in which most taxes were paid according to separate details, has been replaced by a single procedure for transferring tax payments.Goal. The study provides a comprehensive analysis of the implementation of a single tax account for taxpayers.Materials and methods. The works of domestic and foreign economists served the methodological base for a comprehensive analysis.Results and discussion. The authors have defined the essence of the Unified Tax Service and considered the procedure for the receipt and use of funds for the Unified Tax Service. During the study, taxes paid into a single tax account and through the budget classification code were grouped. Positive and negative aspects of using the Unified Tax were identified. Much attention is focused on the impact of the Unified Tax Service on the lives of ordinary citizens, companies and individual entrepreneurs.Conclusion. One of the main conclusions of this study is the verification that the unified institution of a single tax account significantly simplifies the payment of taxes, and the rapid development of technology raises the question of developing an electronic platform for the Unified Tax Service, which will improve communication between taxpayers and tax authorities and increase efficiency tax administration.

Keywords

• unified tax account
• taxpayer
• tax obligations
• tax administration