ACTUAL PRACTICES OF TAXATION OF VEHICLES IN FOREIGN COUNTRIES

АКТУАЛЬНЫЕ ПРАКТИКИ НАЛОГООБЛОЖЕНИЯ ТРАНСПОРТНЫХ СРЕДСТВ В ЗАРУБЕЖНЫХ СТРАНАХ

Tokmacheva Nadezhda (Токмачева Н.В.) and Borodina Julia (Бородина Ю.И.)
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Tokmacheva Nadezhda (Токмачева Н.В.): South-Russian Institute of Management – branch of the Russian Presidential Academy of National Economy and Public Administration
Borodina Julia (Бородина Ю.И.): South-Russian Institute of Management – branch of the Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2019, vol. 2, 165-170

Abstract: This article is devoted to the consideration of foreign practice of application of transport taxation. The relevance of this issue is associated with the growing level of motorization in the world, and as a result, with the growth of objects of taxation and an increase in the number of taxpayers.

Keywords: transport tax; foreign countries; taxation; vehicles; contributions; regular taxes; tax rate; national taxation systems; direct tax (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s19223

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