Зміна механізму справляння збору за першу реєстрацію транспортного засобу: екологічний підхід
Changing the Mechanism of Levying of First Vehicle Registration Fee: an Ecological Approach
Author(s): Vitaliy PysmennyiSubject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Micro-Economics, Law on Economics, Public Finances, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: subsystem of vehicle taxation; car registration tax (fee); first vehicle registration fee; tax on vehicle owners and other self-propelled machinery; environmental safety; ecologization of taxation;
Summary/Abstract: The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of first vehicle registration fee.Foreign experience of the mechanism of levying of car registration taxes (fees), based on carbon dioxide emissions and fuel consumption, is studied. Established that environmental car registration taxes (fees) are an important source of budget revenues, spread of production and sales of low carbon and environmental vehicles. In basis of „new” first vehicle registration fee laid a provision whereby persons, who are responsible for pollution, should bear the cost for it, is offered. It will reduce the number of vehicles that do not meet international standards of environmental safety.The proposed measures will enable to increase tax revenues, ensure economical use of energy resources, and improve the ecological situation in the country and regions.
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 2013
- Issue No: 24
- Page Range: 349-355
- Page Count: 7
- Language: Ukrainian