title: Prospects for the application of unified tax payment in the digital economy
abstract: 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 
journal: Vestnik Universiteta