Russian Federation
Russian Federation
The transport tax is one of the main sources of the budgets’ replenishment of the constituent entities of the Russian Federation. However, due to the imperfection of the legislation the collection of tax is at a low level. System for determining the tax base is outdated and does not meet modern conditions, which causes dissatisfaction on the part of taxpayers and inefficient work of the tax authorities to levy this tax. The authors analyze the problems of transport tax and possible ways of it reforming, as well as the validity of the idea of the abolition of the tax and its inclusion in the excise tax on gasoline, new for the Russian Federation tax system for heavy-duty vehicles "Platon".
», transport tax, regional taxation, regional tax policy, administration of transport tax, the tax card, system «Platon»
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