FEATURES OF THE LEGAL REGULATION OF TRANSPORT TAX IN UKRAINE
Journal Title: Право і суспільство - Year 2017, Vol 3, Issue 2
Abstract
The article outlines some of the introduction of relatively new local payment vehicle tax in the analysis of the current state and its practical administration of vehicle tax in Ukraine and foreign experience of collecting this type of tax. The author analyzes the jurisprudence of the appeal of this tax. Particular attention is paid to the problems of principle social justice, analyzes prospects of imposition “luxury tax” in Ukraine.
Authors and Affiliations
Г. Я. НАКОНЕЧНА, М. Р. ШНАЙДЕР
Keywords
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