Taxation of Transport Companies: Features, Problems and Development Prospects
- Autores: Moroz V.V.1, Khramtsov K.I.1
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Afiliações:
- Financial University under the Government of the Russian Federation
- Edição: Volume 20, Nº 2 (2024)
- Páginas: 271-276
- Seção: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/633853
- EDN: https://elibrary.ru/VQOEFW
- ID: 633853
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Resumo
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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Sobre autores
Victor Moroz
Financial University under the Government of the Russian Federation
Autor responsável pela correspondência
Email: mvv88@list.ru
Código SPIN: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration
Rússia, MoscowKonstantin Khramtsov
Financial University under the Government of the Russian Federation
Email: tech@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Rússia, MoscowBibliografia
- Evseeva N.V., Pressel A.G., Gorshenin V.F. Problems of taxation of logistics operators of transport services // Society, economics, management. 2020. No. 3. URL: https://cyberleninka.ru/article/n/problemy-nalogooblozheniya-logisticheskih-operatorov-transportnyh-uslug (date of access: 11/30/2023).
- Nasybullina K.I. Rating of transport companies in the Russian Federation // Economy and Society. 2023. No. 3-1 (106). URL: https://cyberleninka.ru/article/n/reytingovanie-transportnyh-kompaniy-v-rossiyskoy-federatsii (date of access: November 29, 2023).
- Senin I.S., Nadiryan S.L., Konovalova T.V., Kotsurba S.V. Optimization of transport costs in logistics in a transport company // Humanitarian, socio-economic and social sciences. 2023. No. 7. URL: https://cyberleninka.ru/article/n/optimizatsiya-transportnyh-izderzhek-v-logistike-v-transportnoy-kompanii (date of access: 11.29.2023).
- Features of the general taxation system—KonturAccounting. URL: https://www.b-kontur.ru/enquiry/557-chto-takoe-osno (date of access: November 20, 2023).
- Current issues of taxation in the transport and logistics industry were discussed at the Moscow Chamber of Commerce and Industry—the official website of the Moscow Chamber of Commerce and Industry. URL: https://moscow.tpprf.ru/ru/news/479462/ (access date: 11/14/2023).
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