Transport Tax: Mechanisms of Development and Prospects of Its Administrating at the Local Level

Nikolay Zalogov

Journal paper

Russian Journal of Entrepreneurship *
№ 2-1 / February, 2010
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Abstract:
The article examines the mechanisms of transport taxation. The author suggests assigning the norms of deductions from the transport tax to the local budgets in order to improve the administration of this tax.

Keywords: incentives, administration, responsibility, transport tax, motor transport, local budgets, tax rates, tax rebates

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