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Condition analysis and development prospects of calculation procedure and discharge of transport tax in the Russian Federation


Vera Larionchikova, Maria Petrovskaya, Olga Voropaeva
(about the authors)

Larionchikova Vera N. – Candidate of Science, Economics, Associate Professor of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia)

Petrovskaya Maria V. – Candidate of Science, Economics, Associate Professor, Head of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia)

Voropaeva Olga A. – Senior Lecturer of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia)

Published in:
Russian Journal of Entrepreneurship
– Volume 17, Number 3 (February, 2016)



Keywords: accounting, analysis, tax rate, taxation base, taxation system, transport tax


Citation:
Vera Larionchikova, Maria Petrovskaya, Olga Voropaeva (2016). Condition analysis and development prospects of calculation procedure and discharge of transport tax in the Russian Federation. Russian Journal of Entrepreneurship, 17(3), 401-412. doi: 10.18334/rp.17.3.34922


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Abstract:

The authors discuss transport taxation in 83 territorial entities of the Russian Federation, perform system analysis of transport taxation to establish whether or not there is a connection between the sum of charged and paid tax from the amount of transport vehicles according to categories and tax rates for each category for the purpose of further development of an efficient model according to transport vehicle categories. This research can be used for development of a mechanism for transport tax reforming and increase of efficiency of taxation system by regulatory bodies, as well as for further research within the frames of this and other problems.







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