Legal basis for the application of water tax in the russian tax system

UDC 336.22

Authors

Yukhina E. B.
2nd year master’s student, program “Financial Investigations in Organizations” Faculty of Economics and Management, North Ossetian State University named after K.L. Khetagurova

Abstract

The water tax performs an important regulatory function in the field of water use, along with other regulatory instruments. It is a direct federal tax and is regulated by the Tax Code of the Russian Federation, as well as certain provisions of the Military Code of the Russian Federation, federal laws and regulatory documents. Water tax is included in the tax sources of the federal budget and is credited in full to this budget. The mechanism for applying the water tax is a combination of its elements: the object and subject of taxation, tax rates, tax period, procedure for calculation and payment.

Keywords

water tax, object and subject of taxation, tax rates, tax period, procedure for calculation and payment.