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Finance and Credit
 

Continuity and originality in transport vehicles taxation

Vol. 16, Iss. 42, NOVEMBER 2010

Available online: 9 November 2010

Subject Heading: THE TAXATION

JEL Classification: 

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants
berezinm@yandex.ru

This article reveals the reasons for imposing universal taxes and contains analysis of peculiarities of transport vehicles taxation from the period of USSR till nowadays.

Keywords: tax, transport vehicle, differentiation, power, mass, value

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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