Home  Journals  Finance and Credit  21(597) - 2014 June

Differentiated approach in vehicle taxation

Available online: 14 June 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 52-56

The article notes that the operating mechanism of calculation of vehicle tax doesn't perform fully fiscal and regulating functions. The author analyzes various criteria allowing differentiating vehicle tax for cars and trucks on the basis of annual mileage, loading capacity, ecological safety, cost, territory (federal district). The paper offers differentiation on introduction of correction coefficients to a tax rate that will result in territorial and economic equality of taxpayers, stimulation of economic and innovative development, increase of ecological safety of society.

Keywords: vehicle tax, differentiation, run, loading capacity

References:

1. Averina T. Vremia platit' za avto [Time to pay for a car]. Prakticheskaia bukhgalteriia – Practical accounting, 2006, no. 7, pp. 12–15.
2. Motorists will pay a tax for each kilometer of run. Available at: Link. (In Russ.)
3. Bakhmurov A.S. Transportnyi nalog i registriruiushchie organy [Vehicle tax and registering bodies]. Rossiiskii nalogovyi kur'er – Russian tax courier, 2005, no. 11, pp. 18–22.
4. RF Tax Code (part 2) (October 20, 2013). Moscow, Eksmo Publ., 2013, 176 p.
5. Law of the Penza region “On Modification of article 2 of Law of the Penza region “On Introduction in action of vehicle tax in the territory of the Penza region” of July 04, 2013 № 2412-ZPO. Available at: Link. (In Russ.)

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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