CURRENT QUESTIONS OF TAX ADMINISTRATION DIGITALIZATION
Abstract and keywords
Abstract (English):
The article is devoted to certain problems and issues of tax administration in the Russian Federation. The amendments to the Tax Code of the Russian Federation related to the new procedure for paying taxes from January 1, 2023, the introduction of such concepts as a Single tax payment and a Single taxpayer tax Account are considered in detail.

Keywords:
tax administration, single tax payment, single tax account, tax debt collection, traceability, tax audits
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