Transport tax: problems and ways to improve

Автор: Gamzina E.V., Goryagina K.E., Ogorodnikova E.P.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12-2 (28), 2018 года.

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The article reveals the essence of the transport tax as one of the sources of tax revenue of the budget. There is a detailed analysis of the taxation of vehicles of organizations and legal entities in the Russian Federation. Special attention is paid to the peculiarities of this tax, the problems of legislation in terms of transport taxation are raised.

Transport tax, taxation, vehicles, taxpayer

Короткий адрес: https://sciup.org/140281065

IDR: 140281065

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