TY  JOUR
TI  On the Single Tax Account As a New Form of Accounting for Obligations and Their Fulfillment
KW  single tax account
KW  single tax payment
KW  payment orders
KW  settlement balance
KW  settlement and cash transactions
JO  Auditor
AU  Smirnov, E.E.
PY  2023
IS  9
PB  INFRA-M Academic Publishing LLC.