Taxation of Transport Companies: Features, Problems and Development Prospects
- Authors: Moroz V.V.1, Khramtsov K.I.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 2 (2024)
- Pages: 271-276
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/633853
- EDN: https://elibrary.ru/VQOEFW
- ID: 633853
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Abstract
The article discusses the main features of taxation of transport companies in the Russian Federation. The article reveals the theoretical aspects of organizing taxation of transport companies and specifies the basics of taxation. The article also presents and details the main problems in the field of taxation of transport companies, presents the author's measures to solve the identified problems, which consist in lowering the VAT rate, adjusting the tax legislation of the Russian Federation, and developing an automated application to simplify document flow, and also identifies prospects for the development of taxation systems.
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About the authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: mvv88@list.ru
SPIN-code: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration
Russian Federation, MoscowKonstantin I. Khramtsov
Financial University under the Government of the Russian Federation
Email: tech@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowReferences
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