{"title":"当前税务管理数字化的问题","authors":"A. Boldycheva, E. Ermolaeva, M. Starkova","doi":"10.12737/1998-0701-2023-9-8-41-45","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Current Questions of Tax Administration Digitalization\",\"authors\":\"A. Boldycheva, E. Ermolaeva, M. Starkova\",\"doi\":\"10.12737/1998-0701-2023-9-8-41-45\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":477105,\"journal\":{\"name\":\"Аудитор\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Аудитор\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12737/1998-0701-2023-9-8-41-45\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Аудитор","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2023-9-8-41-45","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Current Questions of Tax Administration Digitalization
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.
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