Articles

ACTUAL PRACTICES OF TAXATION OF VEHICLES IN FOREIGN COUNTRIES

Received: 15.02.2019 Published: 15.02.2019

DOI: 10.22394/2079-1690-2019-1-2-165-170

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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.

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Для цитирования:

Токмачева Н.В., Бородина Ю.И. Актуальные практики налогообложения транспортных средств в зарубежных странах // Государственное и муниципальное управление. Учёные записки. 2019. Т. 1, № 2. С. 165–170. https://doi.org/10.22394/2079-1690-2019-1-2-165-170

For citation:

Токмачева Н.В., Бородина Ю.И. ACTUAL PRACTICES OF TAXATION OF VEHICLES IN FOREIGN COUNTRIES // State and Municipal Management. Scholar Notes. 2019. Vol. 1, no. 2. P. 165–170. https://doi.org/10.22394/2079-1690-2019-1-2-165-170

How to Cite

Токмачева Н.В., Бородина Ю.И. ACTUAL PRACTICES OF TAXATION OF VEHICLES IN FOREIGN COUNTRIES // State and Municipal Management. Scholar Notes. 2019. Vol. 1, no. 2. P. 165–170. https://doi.org/10.22394/2079-1690-2019-1-2-165-170