TAXATION OF IMPORT OF TRANSPORT VEHICLES IS IN UKRAINE
Journal Title: Інфраструктура ринку - Year 2018, Vol 22, Issue
Abstract
The article is devoted to the taxation of the import of vehicles into Ukraine. The article considers the peculiarities of vehicles and their classification for customs purposes. The analysis of the concept of “vehicle” is carried out, it is indicated that for customs purposes it is considered as a commodity. The issues of determining the customs value of vehicles and the features of the calculation are investigated. The bills under consideration in the Verkhovna Rada of Ukraine regarding the taxation of the import of vehicles into Ukraine are evaluated.
Authors and Affiliations
L. R. Prus
Keywords
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- EP ID EP513363
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