Prospects for the application of unified tax payment in the digital economy
The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3575 |
| _version_ | 1797243693014450176 |
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| author | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_facet | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_sort | E. L. Gulkova |
| collection | DOAJ |
| description | The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by physical persons during the period from 2019 to 2022 is presented. A critical analysis of the draft laws No. 46702-8 «On Amendments to Part One and Part Two of the Tax Code of the Russian Federation (in terms of improving the procedure for paying taxes) and No. 20281-8 «On conducting an experiment to establish a special tax regime «Automated simplified taxation system» is carried out. The paper highlights the main problems which companies may face if the institution of the «unified tax payment» is applied on a mandatory basis and identifies the possible ways to solve them. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy. |
| first_indexed | 2024-03-08T04:18:07Z |
| format | Article |
| id | doaj.art-0b588f11f58541959fe38393ff6b1f7d |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T18:59:10Z |
| publishDate | 2022-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-0b588f11f58541959fe38393ff6b1f7d2024-03-26T14:23:11ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-07-010514415110.26425/1816-4277-2022-5-144-1512470Prospects for the application of unified tax payment in the digital economyE. L. Gulkova0M. V. Karp1M. V. Tipalina2State University of ManagementState University of ManagementState University of ManagementThe unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by physical persons during the period from 2019 to 2022 is presented. A critical analysis of the draft laws No. 46702-8 «On Amendments to Part One and Part Two of the Tax Code of the Russian Federation (in terms of improving the procedure for paying taxes) and No. 20281-8 «On conducting an experiment to establish a special tax regime «Automated simplified taxation system» is carried out. The paper highlights the main problems which companies may face if the institution of the «unified tax payment» is applied on a mandatory basis and identifies the possible ways to solve them. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy.https://vestnik.guu.ru/jour/article/view/3575taxationtax administrationtaxunified tax paymenttax codeunified tax accountnotification of calculated amounts of taxesbalance of a unified tax accountdigitalization of the activities of tax authorities |
| spellingShingle | E. L. Gulkova M. V. Karp M. V. Tipalina Prospects for the application of unified tax payment in the digital economy Вестник университета taxation tax administration tax unified tax payment tax code unified tax account notification of calculated amounts of taxes balance of a unified tax account digitalization of the activities of tax authorities |
| title | Prospects for the application of unified tax payment in the digital economy |
| title_full | Prospects for the application of unified tax payment in the digital economy |
| title_fullStr | Prospects for the application of unified tax payment in the digital economy |
| title_full_unstemmed | Prospects for the application of unified tax payment in the digital economy |
| title_short | Prospects for the application of unified tax payment in the digital economy |
| title_sort | prospects for the application of unified tax payment in the digital economy |
| topic | taxation tax administration tax unified tax payment tax code unified tax account notification of calculated amounts of taxes balance of a unified tax account digitalization of the activities of tax authorities |
| url | https://vestnik.guu.ru/jour/article/view/3575 |
| work_keys_str_mv | AT elgulkova prospectsfortheapplicationofunifiedtaxpaymentinthedigitaleconomy AT mvkarp prospectsfortheapplicationofunifiedtaxpaymentinthedigitaleconomy AT mvtipalina prospectsfortheapplicationofunifiedtaxpaymentinthedigitaleconomy |