|
Library
|
Your profile |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.|
Taxes and Taxation
Reference:
Kozhanchikov O.I., Kozhanchikova N.Y.
Problematic aspects of regional
characteristics of vehicle tax differentiation
// Taxes and Taxation.
2013. ¹ 5.
P. 369-381.
URL: https://en.nbpublish.com/library_read_article.php?id=62934
Kozhanchikov O.I., Kozhanchikova N.Y. Problematic aspects of regional characteristics of vehicle tax differentiationAbstract: 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
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here . References
1. Zakon Penzenskoy oblasti ot 18.09.2002 N 397-ZPO «O vvedenii v deystvie transportnogo naloga na territorii Penzenskoy oblasti» (v redaktsii ot 10.07.2012) // Kosul'tant Plyus: [sayt]. URL: http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW021;n=60124;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.7155369077335313 (data obrashcheniya: 24.02.2013)
2. Zakon Kurskoy oblasti ot 21.10.2002 N 44-ZKO «O transportnom naloge» (v redaktsii ot 19.12.2011) // Kosul'tant Plyus: [sayt]. URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW417;n=29140;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.15997547808996937 (data obrashcheniya: 24.02.2013) 3. Zakon Bryanskoy oblasti ot 09.11.2002 N 82-Z «O transportnom naloge» (v redaktsii ot 02.11.2012) // Kosul'tant Plyus: [sayt]. URL: http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW201;n=27618;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.25747371139313724 (data obrashcheniya:24.02.2013) 4. Zakon Orlovskoy oblasti ot 26.11.2002 N 289-OZ «O transportnom naloge» (v redaktsii ot 03.11.2011) // Kosul'tant Plyus: [sayt]. URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW127;n=22995;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.5819955768588381 (data obrashcheniya: 24.02.2013) 5. Zakon Respubliki Altay «O transportnom naloge» ot 27.11.2002 ¹ 7-12 (v redaktsii ot 06.06.2011 N 26-RZ) // Kosul'tant Plyus: [sayt]. URL: http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW916;n=13106;div=LAW;mb=MLAW;ts=422ED7124549EBD960AFD49F0D603065;rnd=0.7855737986058688 (data obrashcheniya: 24.02.2013) 6. Zakon Kabardino-Balkarskoy Respubliki ot 28.11.2002 N 83-RZ «O transportnom naloge» (v redaktsii ot 13.11.2012) // Kosul'tant Plyus: [sayt].URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW304;n=25706;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.24548174329704076 (data obrashcheniya: 24.02.2013) 7. Zakon Primorskogo Kraya «O transportnom naloge» ot 28.11.2002 ¹ 24-KZ (v redaktsii ot 13.11.2012 N 121-KZ) // Kosul'tant Plyus: [sayt]. URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW020;n=56900;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.9937692828112428 (data obrashcheniya: 24.02.2013) 8. Zakon Respubliki Tatarstan ot 29.11.2002 N 24-ZRT «O transportnom naloge» (v redaktsii ot 14.10.2010) // Kosul'tant Plyus: [sayt]. URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW363;n=54060;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.7172323614233641 (data obrashcheniya: 24.02.2013) 9. Zakon Evreyskoy avtonomnoy oblasti ot 02.11.2004 N 343-OZ «O transportnom naloge na territorii Evreyskoy avtonomnoy oblasti» (v redaktsii ot 26.11.2012) // Kosul'tant Plyus: [sayt]. URL:http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW426;n=28551;div=LAW;mb=MLAW;ts=FC198F6FB1A802FA663108D3B1A5BE63;rnd=0.5359114529053111 (data obrashcheniya: 24.02.2013) 10. Nalogovyy Kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 07.1998 (v redaktsii ot 03.12.2012 N 231-FZ) // Kosul'tant Plyus: [sayt]. URL: http://www.consultant.ru/popular/nalog1/ (data obrashcheniya: 24.02.2013) 11. Nalogovyy Kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 05.08.2000 ¹ 117 – FZ (v redaktsii ot 30.12.2012 N 294-FZ) // Kosul'tant Plyus: [sayt]. URL: http://www.consultant.ru/popular/nalog2/ (data obrashcheniya: 24.02.2013) 12. Postanovlenie prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 27 yanvarya 2009 g. N 11519/08 // Kosul'tant Plyus: [sayt].URL:http://base.consultant.ru/cons/cgi/online.cgi?Req=doc;base=ARB;n=86268 (data obrashcheniya: 24.02.2013) 13. Mamedova B.F. K voprosu o tseli nalogovykh l'got // Aktual'nye problemy rossiyskogo prava.-2010.-4.-C. 68-77. 14. O. N. Savina Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-6.-C. 76-88 |
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.
Eng
