Abstract
The article is dedicated to the study of the implemented procedure of taxpayers’ fulfillment of their tax obligations that has been newly implemented in 2023. The procedure focuses on assisting the fulfillment of obligations by means of a single tax payment and a mechanism of a single tax account. The study will look into the obligations’ influence on the tax and budget areas. On the basis of generalization of the initial experience of functioning of these mechanisms, as well as the analysis of the norms of the current legislation, the problems that arose at the stage of their launch are identified. Proposals are made on possible solutions to the problems encountered, aimed at minimizing losses in the efficiency of tax administration.
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