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THE DEVELOPMENT OF THE SYSTEM OF TAXATION THE TRANSPORT TAX FOR PASSENGER ROAD TRANSPORT
Terekhov Andrey Mikhaylovich1, Terekhova Anna Valeryevna2, Nikolenko Polina Grigoryevna3, Popova Irina Yurievna4
1Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", Head of Enterprise’s Service and economy service sector
2Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", candidate of agricultural Sciences, Associate Professor of the Department Commodity research and quality expertise
3Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", candidate of Economics, Associate Professor of Service and economy service sector
4Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", Lecturer of the Department Service and economy service sector
1Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", Head of Enterprise’s Service and economy service sector
2Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", candidate of agricultural Sciences, Associate Professor of the Department Commodity research and quality expertise
3Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", candidate of Economics, Associate Professor of Service and economy service sector
4Institute of Food Technology and Design - a branch of the state budgetary educational institution of higher education "Nizhny Novgorod State Engineering and Economic University", Lecturer of the Department Service and economy service sector
Abstract
The current system of taxation of Russia requires modernization, the necessity of which is caused by the development of economic relations and forms of management in various industries. Development of the system of taxation of transport tax should be paid special attention, as the transport tax affects citizens and organizations, affects the pricing in the manufacturing sector and the service sector. Discussed in the article the proposals on transport tax will contribute to a more efficient reallocation and expenditure of collected funds.
Keywords: method of calculation of the transport tax, modernization., motor vehicle tax, tax rate, taxation
Category: 08.00.00 Economics
Article reference:
The development of the system of taxation the transport tax for passenger road transport // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/60453
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