Problematic Aspects of the Disposal of Funds that Form the Positive Balance of a Single Tax Account

The article is devoted to the study of changes and additions to the Russian tax legislation in terms of the procedure for fulfilling tax obligations. The author analyzes such innovations in the procedure for paying taxes as a single tax payment and a single tax bill. As part of the study, the author focuses on the study of property relations for the disposal of funds that make up the positive balance of the single tax account. The author analyzed the procedure for disposing of such funds through the prism of their location after the payment of a single tax payment and until the moment the obligation to pay the tax is fulfilled. In connection with the findings, the article formulates proposals for improving tax legislation in terms of regulating relations on the disposal of a positive balance of a single tax account by the taxpayer himself and his heirs.