Analysis of implementation of a single tax account in the conditions of digitization of tax administration by A. Yu. Fedorova, E. V. Weiss, A. F. Myalkina, M. V. Ilyukhina

“…The study provides a comprehensive analysis of the implementation of a single tax account for taxpayers.Materials and methods. …”
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Income Taxation from Activity Provision in the Field of Medical/Dental Care by Lucian CERNUȘCA

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INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES by A. Lukashevich

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On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy by O. I. Lyutova

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Digital Transformation of Tax Law Principles by O. I. Lyutova

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IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS by R. G. Akhmadeev

“…In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. …”
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Challenges of the Current Tax-sharing System in Slovakia by Anna Vartašová, Miroslav Štrkolec

“…The paper evaluates, therefore, the appropriateness of using the current single tax (PIT), in terms of income stability, budget foreseeability and income sufficiency, for this purpose, and afterwards, it takes a look at the appropriateness of the single shared-tax system at large. …”
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Tax law system in the context of digitalization: problems and prospects by O. I. Lyutova

“…Such uncertainty does not give an unambiguous understanding of the legal nature of new tax law institutions, for example, the institute of a single tax payment. At the present stage, it would be logical to use the category of “tax obligation” as a kind of link in the system of tax law, which is predetermined by its fundamental role in tax and legal regulation.…”
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Updating Digital Formats for Administering Info-Systems in the Treasury of Russia by R. S. Blizkiy, A. S. Khmelevskoy

“…The list of systems under consideration includes the state integrated IS “Electronic Budget”; a single IS for procurement; IS of a single tax account; Subsystem of the information and analytical support of the Federal Treasury. …”
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Value added tax under the simplified taxation system: consequences for business and budget by N. Z. Zotykov

“…The birth of a simplified taxation system (hereinafter referred to as STS) can be linked to the adoption of the Federal Law No. 222-FZ which replaced a large number of taxes with a single tax. The introduction of Chapter 26.2 of the Tax Code (hereinafter referred to as TC) of the Russian Federation (hereinafter referred to as RF, Russia) on January 1, 2003 was significant. …”
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Risk Management at the Informal Economy Cutback (the Example of the Republic of Uzbekistan) by M. R. Pinskaya, S. D. Shatalov, K. A. Ponomareva

“…Also, the authors identified some directions for improving the state tax policy in counteracting the spread of the informal economy: focusing on reducing cash turnover through the use of tax deductions for personal income tax and VAT refunds on purchases; the overall tax culture development; digitalization of the tax reporting procedure; improving a legal status the regulation of the self-employed citizens; initiation of a single tax account mechanism. The scientific novelty lies in the research methodology. …”
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Institutional Principles of Formation and Implementation of Ukrainian Tax Policy by Kaneva Tetiana V., Teslia Ruslan D.

“…It has been emphasized that there is a necessity to enhance the administration system of local taxes (single tax and property tax) with a view to strengthening the financial capacity of territorial communities. …”
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The Priorities of Budgetary and Fiscal Policies in Ensuring the Post-War Recovery of the Ukrainian Economy by Moroz Pavlo A.

“…The article summarizes legislative changes in Ukraine’s budget and tax sector regarding the payment of the single tax and military tax for individual entrepreneurs (FOP); it analyzes the dynamics of the number of opened and closed FOPs from 2021 to 2024; it proves the negative impact of tax innovations on the business expectations of domestic economic agents due to the increase in the tax burden. …”
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State support and stimulation of business development in Ukraine during martial law by T.Yu.

“…The article examines changes in the legislation that relate to the policy of taxation of business entities in a special period, in particular, regarding the calculation and payment of a single tax and a single social contribution. The limits and rules of work in the field of tax payment for individual entrepreneurs during martial law are substantiated. …”
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