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

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Authors


Russia, Financial University under the Government of the Russian Federation
dianessa5@mail.ru


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

Abstract

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.

Keywords

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

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Suggested citation

Akhtyrskaya D.D. , Goncharenko A.E.
The role of the transport tax in the budget of the Kursk region// Modern Management Technology. ISSN 2226-9339. – #3 (90). Art. # 9001. Date issued: . Available at: https://sovman.ru/en/article/9001/

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References

  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