The Evolution of the Single Tax Payment in Russia: from Voluntary to Mandatory Application

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.