КРИТЕРИИ ЗАКОННОСТИ ТРАНСПОРТНОГО НАЛОГА

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    berestovoj@mail.ru

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    CRITERIA OF LEGALITY OF THE TRANSPORT TAX

    Berestovoj Alexey Aleksandrovich, the post-graduate stu-dent of chair financial and administrative Rights Rostov State Economic University (RINH).

    berestovoj@mail.ru

    Annotation: In article criteria of legality of the transport tax are analyzed. The conclusion becomes that the legal model of the transport tax organically combines a federal component in the form of an establishment of the transport tax and regional in the form of its introduction. The federal legislation provides the frame competence of a legislature of the power of subjects of the Russian Federation at introduction of the transport tax.

    Keywords: the transport tax, criteria of legality of the tax, the tax bearer, a tax duty.

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    Reference list:

    1. The decision of the Constitutional Court of the Russian Federation from January, 30th 2001 2- On the case of check of constitutionality of positions of the subparagraph d point 1 and point 3 of article 20 of the Law of the Rus-sian Federation About bases of tax system in the Russian Federation in edition of the Federal law from July, 31st, 1998 About modification and additions in article 20 of the Law of the Russian Federation About bases of tax system in the Russian Federation, and also positions of the Law of the Chuvash Republic About the tax from sales, the Law of the Kirov region About the tax from sales and the Law of the Chelyabinsk area About the tax from sales in con-nection with inquiry of Arbitration court of the Chelyabinsk area, limited liability company complaints Russian three and of some citizens //The Bulletin of the Constitutional Court of the Russian Federation. 2001. 3.

    2. Definition of the Constitutional Court the Russian Federa-tion from December, 14th, 2004 451 About refusal in acceptance to consideration of inquiry of the House of Rep-resentatives of Legislative Assembly of Sverdlovsk area about check of constitutionality of point 1 of article 374 of the Tax Code of the Russian Federation//The Bulletin of the Constitutional Court of the Russian Federation. 2005. 3.

    3. Methodical recommendations about application 28 the Russian Federations confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from 4/9/2003 BG-3-21/177//The Financial bulletin. The finance, taxes, insurance, accounting. 2003. 6.

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