TRANSPORTATION FEE: CONCEPT AND ITS ELEMENTS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 3
Abstract
The article is devoted to the concept of “transport tax” as a specific tax payment. The object, elements, specifics and characterization of signs of a transport tax are determined. The approach to the introduction of transport tax rates is analyzed.
Authors and Affiliations
Д. Г. Кригіна
Keywords
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