IMPROVEMENT OF LEGISLATION ON TRANSPORTATION TAX RELYING ON FOREIGN EXPERIENCE
Journal: Science Journal "NovaInfo" (Vol.2, No. 47)Publication Date: 2016-06-16
Authors : Orel Anastasiya Vladimirovna; Solodovnikova Ulyana Nikolaevna;
Page : 146-152
Keywords : VEHICLES; IMPROVING; THE TAX BASE; TAXPAYERS; TAXATION; LEGISLATION; VEHICLE TAX;
Abstract
The article is devoted to the peculiarities of taxation of transcles, identified problems of existing legislation in the chasti vehicle tax in Russia. Also in this study, an example of foreign countries, and it has been established reasonability differentiation of a differentiated approach to the tax rates of transport characteristics depending on the type and size of vehicle emissions atmosferu contaminants.
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Last modified: 2016-08-21 20:27:33