Home  Journals  Regional Economics: Theory and Practice  6(429) - 2016 June

Transport tax optimization issues

Vol. 14, Iss. 6, JUNE 2016

Article PDF Version

Received: 30 September 2015

Accepted: 24 October 2015

Available online: 15 June 2016

Subject Heading: SOCIOECONOMIC POLICY

JEL Classification: Н20, Н21, Н22, Н23, Н24

Pages: 107-114

Subject The article discusses the transport tax in the Russian Federation, its place and role in the Russian tax system, the problems and perspectives related to its development.
Objectives The paper aims to identify the problems and prospects mentioned and give proposals for achieving a balance between the fiscal and regulatory functions of the transport tax.
Methods For the study, we used comparative analysis and analogy methods.
Results We present certain proposals to Chapter 28 of the Russian Tax Code containing a necessity to add a coefficient system to the tax base that specifies the dependence on vehicle lifetime and average market cost, not a vehicle type.
Conclusions We conclude that to achieve a balance between the fiscal and regulatory functions of the transport tax, certain adjustments should be introduced to Chapter 28 of the Tax Code of the Russian Federation.

Keywords: movable property, tax base, tax facilities, tax burden, taxes on vehicles

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