00612naa#a2200169#i#450# EN\INFRA-M\bibl\64722 20241106082304.3 1998-0701 20230425b2023####ek#y0engy0150####ca RU On the Single Tax Account As a New Form of Accounting for Obligations and Their Fulfillment Journal article Moscow INFRA-M Academic Publishing LLC. 2023 5 с. Journal article local Методы налогообложения и налоговая администрация. 336.225 Smirnov E. E. naukaru.ru