Analysis of implementation of a single tax account in the conditions of digitization of tax administration
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...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2024-11-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/2796 |
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