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The role of the transport tax in the budget of the Kursk region

Financial Management
The role of the transport tax in the budget of the Kursk region

Авторы

Ахтырская Д.Д.
Россия, Финансовый университет при Правительстве РФ
Россия, Финансовый университет при Правительстве РФ
dianessa5@mail.ru
Гончаренко А.Е.
Преподаватель Департамента налоговой политики и таможенно-тарифного регулирования
dianessa5@mail.ru

Аннотация

The article analyzes the dynamics, structure of payment for services and income tax in the consolidated budget of the Kursk region, as well as the structure of payers and data on objects of taxation in the specified entity.

Ключевые слова

transport tax, regional income tax, debt, consolidated budget, subject of the Russian Federation.

Рекомендуемая ссылка

Ахтырская Д.Д., Гончаренко А.Е.. The role of the transport tax in the budget of the Kursk region // Современные технологии управления. ISSN 2226-9339. — #3 (90). Номер статьи: 9001. Дата публикации: 17.10.2019. Режим доступа: https://sovman.ru/en/article/9001/

Authors

Akhtyrskaya D.D.
Russia, Financial University under the Government of the Russian Federation
Russia, Financial University under the Government of the Russian Federation
dianessa5@mail.ru
Goncharenko A.E.
Lecturer, Department of Tax Policy and Customs Tariff Regulation
dianessa5@mail.ru

Abstract

Keywords

Suggested citation

Akhtyrskaya D.D., Goncharenko A.E.. // Modern Management Technology. ISSN 2226-9339. — #3 (90). Art. #  9001. Date issued: 17.10.2019. Available at: https://sovman.ru/en/article/9001/

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Библиографический список

  1. The tax code of the Russian Federation (part one) [Nalogovyy kodeks Rossiyskoy Federatsii (chast’ pervaya)] dated July 31, 1998 N 146-FZ (as amended on September 2, 2019) // Collection of legislation of the Russian Federation, N 32, 08/07/2000, Art. 3340.
  2. Aguzarova F. S. The role of regional and local taxes in the formation of income of the consolidated budgets of Russian regions [Rol’ regional’nykh i mestnykh nalogov v formirovanii dokhodov konsolidirovannykh byudzhetov sub”yektov Rossii]// Regional Economics: theory and practice. 2018.- T. 16, No. 2. – S. 323 – 334.
  3. Kashirina M.V., Salikhov G.M. Actual problems and ways of reforming the transport tax in Russia [Aktual’nyye problemy i puti reformirovaniya transportnogo naloga v Rossii]// Moscow Economic Journal. 2018. No5 (1). URL: https://cyberleninka.ru/article/n/aktualnye-problemy-i-puti-reformirovaniya-transportnogo-naloga-v-rossii (accessed: 09/10/2019).
  4. Mochalov M. V. The role of regional taxes in the formation of the budgets of territories [Stat’ya: Rol’ regional’nykh nalogov v formirovanii byudzhetov territoriy]// Electronic journal “Scientific Almanac” No. 10-1 (36) -2017. -FROM. 93-100. – URL: http://ucom.ru/doc/na.2017.10.01.09.093.pdf
  5. The official website of the Administration of the Kursk Region [Ofitsial’nyy sayt Administratsii Kurskoy oblasti]: https://adm.rkursk.ru/index.php?id=13&mat_id=75634