Transport taxation: history of development and directions of improvement
Автор: Slepneva Lyudmila R.
Журнал: Вестник Бурятского государственного университета. Философия @vestnik-bsu
Рубрика: Региональная и отраслевая экономика
Статья в выпуске: S2-2, 2015 года.
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In the article the essence and problems of transport taxation in the conditions of modern Russia are considered. The dynamics of formation and development of the transport taxation is shown. The positive and negative tendencies in calculation and payment of a transport tax on the example of the Republic of Buryatia are revealed and analysed. The directions of modernization of the transport taxation taking into account domestic and foreign experience are presented.
Transport tax, tax revenues, vehicles, taxpayers of a transport tax, tax mechanism
Короткий адрес: https://sciup.org/148183246
IDR: 148183246
