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Taxes and Taxation
Reference:
Kazmin, A. G. (2013). Taxation of Transport Means in the Territory
of Russia: Problems and Ways for Improvement. Taxes and Taxation, 1, 15–32. https://en.nbpublish.com/library_read_article.php?id=62142
Kazmin, A. G. Taxation of Transport Means in the Territory of Russia: Problems and Ways for ImprovementAbstract: Assessment of transport tax amounts received by the budget system of the Russian Federation under conditions of crisis tendencies allows to answer the question about finding financial resources for the regions to perform their activities. The author also touches upon the volumes and progress of road construction in Russia. The author also analyzes forms of financing specialized funds of road development and methods and forms of taxation of transport means. The results of statistic and analytical researches at micro and macro levels allow to conclude that the current speed of road construction considerably restraints the economic development of the country. Keywords: taxes and taxation, transport tax, taxable base, tax rate, tax unit, history of transport tax, collecting mechanism, methods of collecting transport tax, purposes of collection, methods of improvement.
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