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Taxes and Taxation
Reference:

Kozhanchikov O.I., Kozhanchikova N.Y. Problematic aspects of regional characteristics of vehicle tax differentiation

Abstract: Vehicle tax is a regional tax, thus, legislative organs have the authority to differentiate its rates and introduce exemptions. The Russian Tax Code has distinct differentiation criteria for tax rates, related to the vehicle category, age and environment class. Regional law of Russian Federation determines differentiation of vehicle tax rates by criteria not mentioned by the Federal Tax Code (for example, based on the tonnage of the vehicle, its place of origin, or the subject of taxation). Hidden forms of differentiation, not determined by the Federal Tax Code also include regional exemptions from tax base, set for all tax payers. Thus, it is necessary for regional Law to be brought to be brought in line with Federal law.

Keywords:

vehicle tax, differentiation of rates, criteria for differentiation, tax exemptions, regional law, regional tax, contradiction of law, regional authority, regional exemptions, tax rates

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