Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The improvement of transport tax for road construction in constituents of the Russian Federation
Available online: 9 April 2014 Subject Heading: Taxation JEL Classification: Pages: 33-40
In connection with the adoption of the ambitious in terms of the construction of new infrastructure Federal Special-Purpose Program "Development of transport system of Russia 2010-2020" the constituents of the Russian Federation will face with a substantial increase in the costs of financing the expansion of the road network and its deep reconstruction. At the same time, the regions' significant part of road expenses is funded by grants from the budget rather than through targeted tax revenues from car owners. This means that the existing tax system in terms of road taxes is not able to meet the whole needs of the Program and needs to be improved. In this paper the author proposes a number of changes in the transport tax structure for its use as a dedicated funding source for developing the road network. The particular changes are presented in the tax base, taxation objects, the tax maintenance and other elements of the transport tax . As a result of the proposals implementation transport tax can become an effective tool for managing traffic congestion, as well as the source of funds for the development of road infrastructure Keywords: transport tax, road funds, transport infrastructure, road taxes References:
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ISSN 2311-9381 (Online)
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