Email this article The Evolution of the Single Tax Payment in Russia: from Voluntary to Mandatory Application
- Authors: Krasyukov A.V.1
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Affiliations:
- Voronezh State University
- Issue: Vol 9, No 3 (2022)
- Pages: 17-22
- Section: Trending topic
- URL: https://journals.rcsi.science/2410-7522/article/view/110931
- DOI: https://doi.org/10.17816/RJLS110931
- ID: 110931
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Abstract
The article studied a special mechanism for the fulfillment of a tax obligation in advance — a single tax payment — and highlighted its essential features. It was concluded that this legal construction is a mechanism for advancing the budget system. The author analyzed the distribution of the single tax payment mechanism for the fulfillment of tax obligations by organizations, and highlighted the shortcomings that impede its effective application. The procedure for accounting for a single tax payment on a single tax account was also examined. It was found that it is impossible to exercise the taxpayer’s right to partially repay the arrears.
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##article.viewOnOriginalSite##About the authors
Andrey V. Krasyukov
Voronezh State University
Author for correspondence.
Email: kav050280@mail.ru
ORCID iD: 0000-0001-9972-4380
Ph.D
Russian Federation, VoronezhReferences
- Krasyukov AV. Single tax payment of an individual: concept and legal essence. Taxes. 2019;(3):8–10 (In Russ.).
- Bit-Shabo IV. The importance of digitalization of taxation in the process of increasing the efficiency of fulfilling the obligation to pay taxes. Financial Law. 2019;(12):33–36. (In Russ.).
- Vasileva EG. Single tax account: a new stage of digitalization in the system of tax administration in the Russian Federation. Business security. 2022;(2):27–34. doi: 10.18572/2072-3644-2022-2-27-34. (In Russ.).
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