Analysis and ways to improve transport taxation in the Republic of Dagestan

UDC 336.226.4: 656

Authors

Alisultanova A.I., Amiralieva D.M.

Abstract

The article analyzes the taxation of vehicles
funds in the Republic of Dagestan in comparison with other entities of the North Caucasus Federal District, the experience of applying differentiated tax rates in other constituent entities of the Russian Federation was studied, and the possibilities for improving transport taxation in the Republic of Dagestan were identified. The use of differentiated tax rates for transport tax is one of the ways to implement the principle of fairness and proportionality of taxation, so it is advisable to apply the experience of other regions and in the Republic of Dagestan. For this, it is necessary to take measures to eliminate the problems identified in the article.

Keywords

transport tax, differentiated tax rate, comparative analysis, subjects of the North Caucasus Federal District.