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ANALYSIS COLLECTION AND EFFICIENT ADMINISTRATION OF LOCAL TAXES AT THE VLADIVOSTOK CITY DISTRICT
Metezh Victoria Dmitrievna
Vladivostok State University Economics and Service
Vladivostok State University Economics and Service
Abstract
In this article, we describe the local taxes levied by the tax authorities in the territory of Vladivostok city district: land tax and the tax on personal property. The dynamics of their income for the 2013-2014 years, the collection rate and the share of local taxes the overall structure of the tax payments. It also discusses the changes in the tax law to pay local taxes in the budget of the city of Vladivostok and planned changes in the Tax Code of the Russian Federation. The practical significance of article is related to the assessment of the economic consequences for the budget of the city of Vladivostok.
Article reference:
Analysis collection and efficient administration of local taxes at the Vladivostok city district // Economics and innovations management. 2015. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/05/8819
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