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 <front>
  <journal-meta>
   <journal-id journal-id-type="publisher-id">MOSCOW ECONOMIC JOURNAL</journal-id>
   <journal-title-group>
    <journal-title xml:lang="en">MOSCOW ECONOMIC JOURNAL</journal-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Московский экономический журнал</trans-title>
    </trans-title-group>
   </journal-title-group>
   <issn publication-format="online">2413-046X</issn>
  </journal-meta>
  <article-meta>
   <article-id pub-id-type="publisher-id">74086</article-id>
   <article-categories>
    <subj-group subj-group-type="toc-heading" xml:lang="ru">
     <subject>Аналитика, Налогообложение и аудит</subject>
    </subj-group>
    <subj-group subj-group-type="toc-heading" xml:lang="en">
     <subject></subject>
    </subj-group>
    <subj-group>
     <subject>Аналитика, Налогообложение и аудит</subject>
    </subj-group>
   </article-categories>
   <title-group>
    <article-title xml:lang="en">АДМИНИСТРИРОВАНИЕ ТРАНСПОРТНОГО НАЛОГА В РОССИИ И ЗА РУБЕЖОМ</article-title>
    <trans-title-group xml:lang="ru">
     <trans-title>АДМИНИСТРИРОВАНИЕ ТРАНСПОРТНОГО НАЛОГА В РОССИИ И ЗА РУБЕЖОМ</trans-title>
    </trans-title-group>
   </title-group>
   <contrib-group content-type="authors">
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Хасанова</surname>
       <given-names>Сацита Салиховна</given-names>
      </name>
      <name xml:lang="en">
       <surname>Hasanova</surname>
       <given-names>Sacita Salihovna</given-names>
      </name>
     </name-alternatives>
     <email>sazihas@mail.ru</email>
     <xref ref-type="aff" rid="aff-1"/>
    </contrib>
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Арсаева</surname>
       <given-names>Индира Лечиевна </given-names>
      </name>
      <name xml:lang="en">
       <surname>Арсаева</surname>
       <given-names>Индира Лечиевна </given-names>
      </name>
     </name-alternatives>
     <email>ars.in@mail.ru</email>
     <xref ref-type="aff" rid="aff-2"/>
    </contrib>
   </contrib-group>
   <aff-alternatives id="aff-1">
    <aff>
     <institution xml:lang="ru">Чеченский государственный университет</institution>
     <country>ru</country>
    </aff>
    <aff>
     <institution xml:lang="en">Чеченский государственный университет</institution>
     <country>ru</country>
    </aff>
   </aff-alternatives>
   <aff-alternatives id="aff-2">
    <aff>
     <institution xml:lang="ru">Чеченский государственный университет</institution>
     <country>ru</country>
    </aff>
    <aff>
     <institution xml:lang="en">Чеченский государственный университет</institution>
     <country>ru</country>
    </aff>
   </aff-alternatives>
   <pub-date publication-format="print" date-type="pub" iso-8601-date="2016-09-25T14:01:20+03:00">
    <day>25</day>
    <month>09</month>
    <year>2016</year>
   </pub-date>
   <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2016-09-25T14:01:20+03:00">
    <day>25</day>
    <month>09</month>
    <year>2016</year>
   </pub-date>
   <volume>1</volume>
   <issue>3</issue>
   <fpage>3</fpage>
   <lpage>3</lpage>
   <history>
    <date date-type="received" iso-8601-date="2016-09-07T14:01:20+03:00">
     <day>07</day>
     <month>09</month>
     <year>2016</year>
    </date>
    <date date-type="accepted" iso-8601-date="2016-09-15T14:01:20+03:00">
     <day>15</day>
     <month>09</month>
     <year>2016</year>
    </date>
   </history>
   <self-uri xlink:href="https://ecience.ru/en/nauka/article/74086/view">https://ecience.ru/en/nauka/article/74086/view</self-uri>
   <abstract xml:lang="ru">
    <p>Вопрос о реформировании транспортного налога является актуальным на сегодняшний день в связи с ежедневным увеличением количества автомобилистов, что опосредует необходимость увеличения затрат на дорожное строительство и, что тоже немаловажно, грозит ухудшением экологических показателей в стране.</p>
   </abstract>
   <trans-abstract xml:lang="en">
    <p>The question of reform of vehicle tax is relevant today in relation to the daily increase in the number of motorists that mediates the need to increase the cost of road construction, and also, importantly, facing the deterioration of environmental indicators in the country.</p>
   </trans-abstract>
   <kwd-group xml:lang="ru">
    <kwd>транспортный налог</kwd>
    <kwd>мощность двигателя</kwd>
    <kwd>налоговые реформы</kwd>
   </kwd-group>
   <kwd-group xml:lang="en">
    <kwd>vehicle tax</kwd>
    <kwd>engine capacity and tax reform</kwd>
   </kwd-group>
  </article-meta>
 </front>
 <body>
  <p>The question of reform of vehicle tax is relevant today in relation to the daily increase in the number of motorists that mediates the need to increase the cost of road construction, and also, importantly, facing the deterioration of environmental indicators in the country.</p>
 </body>
 <back>
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