Analysis of the prospects of introducing a single account for taxes and fees, a single contribution to compulsory state social insurance

Open Access

Abstract

The subject of research is theoretical, methodological provisions and applied aspects of introduction of a single account for payment of taxes and fees, a single contribution to obligatory state social insurance and their prospects in the system of electronic payments with the budget. The purpose of research is to substantiate the theoretical and methodological foundations of the introduction and effective functioning of a single account for payment of taxes and fees, a single contribution to compulsory state social insurance in the tax system of Ukraine for both economic entities and the public sector of the economy with respect to tax issues and fees, the impact of such an account on the development of the electronic payment system in Ukraine. Research methods. The theoretical and methodological basis of research is the legal framework of legislative documents on the introduction of a single account for the payment of taxes, fees and other payments by economic entities in the course of their business activity. The paper uses such scientific methods and approaches as analysis, induction, logical approach, synthesis, systematic approach, which, in turn, made it possible to present the research material in a coherent way to better understand it. Results of work. The article presents and analyzes the process of introduction and functioning of a single account in the electronic tax system. The concept of «single account" is defined in accordance with the provisions of the analyzed bills. The analysis of potential situations in the process of its use, the causes and ways of eliminating possible problems. The order of payment of taxes, fees and other payments and their elements through a single account is considered for formation by the tax authorities of the register of payments by individual taxpayer. The date from which the single account will start operating in the payment space of Ukraine is determined. The benefits of using a single account for both business entities, government agencies and even banking ...