Transport tax: problem aspects of implementation.
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 6, Issue 1
Abstract
The article analyzes the problematic aspects of the introduction of a transport tax. Historical milestones of formation and transformation of transport tax are investigated. The author proved that the formation of the legal mechanism of the transport tax was accompanied by inconsistency and contradiction of regulatory activity, which subsequently led to a violation of the accumulation logic of the corresponding mandatory tax payment.
Authors and Affiliations
Д. Г. Кригіна
Keywords
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