Transport tax as a tool for preserving road infrastructure and improving the environmental situation in a megapolis

Aim. The purpose of this study is the impact of transport tax on improving the environmental situation and maintaining road infrastructure in a megapolis.

Methodology. An assessment was made of the number of vehicles recorded in the database of the Federal Tax Service of the Russian Federation for taxpayers for the tax periods 2016–2022, and the age structure of the main vehicles was shown.

Results. A number of environmental benefits when using a transport tax are substantiated, and it is also proven that with the help of a transport tax it is possible to finance and develop road infrastructure in a metropolis.

Research implications is that transport tax plays an important role in generating state budget revenues, which are then used to support and develop transport infrastructure, regulate environmental impact and ensure road safety. However, in addition to favorable factors, transport also has a significant impact on the environment and requires significant financial investments for the maintenance and development of transport infrastructure.

1. Grigoriev I. V. [Organizational and economic mechanism of formation and use of means of transport tax to improve the environmental situation in cities]. In: Vestnik Omskogo universiteta. Seriia: Ekonomika [Bulletin of Omsk University. Series: Economics], 2019, no. 1, pp. 67–73.

2. Guryanov S. G., Shaikhov R. F. [Market development and popularization of electric vehicles in large cities]. In: Khimiia. Ekologiia. Urbanistika [Chemistry. Ecology. Urbanistics], 2022, vol. 3, pp. 197–201.

3. Kadyraliev A. T., Supaeva G. T., Soltonbekov A.M. [Trends in the development of electric vehicles]. In: Izvestiia vuzov Kyrgyzstana [News of universities of Kyrgyzstan], 2022, no. 3, pp. 172–175.

4. Kantemirova E. A., Konstantinova A. A. [Environmental taxation and its impact on the development of the city’s transport system]. In: Vestnik Natsionalnogo issledovatelskogo Tomskogo politekhnicheskogo universiteta [Bulletin of the National Research Tomsk Polytechnic University], 2018, no. 4 (326), pp. 212–217.

5. Kondratieva T. V. [Realization of tax potential considering its environment: experience of foreign countries]. In: Innovatsii [Innovations], 2020, no. 2, pp. 78–82.

6. Martysov A. A., Bagieva M. Yu. [The role of taxes in the environmental policy of Russia]. In: Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Seriia: Ekonomika [Bulletin of the Astrakhan State Technical University. Series: Economics], 2019, no. 3, pp. 76–85.

7. Mymrin S. P., Sergeev A. S. [Eco-parking with the possibility of wireless charging of electric vehicles as an integral part of the urban space of the cities of the future SMART CITY]. In: Khimiia. Ekologiia. Urbanistika [Chemistry. Ecology. Urbanistics], 2021, vol. 3, pp. 39–43.

8. Semenova G. N. Regionalnye i mestnye nalogi i sbory [Regional and local taxes and fees]. Moscow, Knorus Publ., 2022. 388 p.

9. Semenova G. N. [Transport tax as a profitable source of budgets of the subjects of the Russian Federation]. In: Vestnik Moskovskogo gosudarstvennogo oblastnogo universiteta. Seriia: Ekonomika [Bulletin of State University of Education. Series: Economics], 2022, no. 2, pp. 111–126.

10. Semenova G. N. Finansovye aspekty prirodopol’zovaniia i okhrany okruzhaiushchei sredy [Financial aspects of nature management and environmental protection]. Moscow, Rusains Publ., 2023. 92 p.

11. Semenova G. N. [Ecological taxation as an investment tool in eco-innovation]. In: Vestnik Moskovskogo gosudarstvennogo oblastnogo universiteta. Seriia: Ekonomika [Bulletin of State University of Education. Series: Economics], 2023, no. 1, pp. 14–25.

12. Soboleva M. V. [Transport tax as an instrument of environmental policy in Russia]. In: Kazanskii zhurnal prava [Kazan Journal of Law], 2017, no. 4, pp. 174–179.

13. Tikhonov V. N., Perfilova I. V. [Mechanisms of application of taxes for the purposes of environmental policy]. In: Sibirskoe ekologicheskoe obozrenie [Siberian Ecological Review], 2016, no. 24 (2), pp. 194–204.

14. Shadimetov Yu. Sh., Airapetov D. A. [Green transport – the way to sustainable development]. In: Nauchnyi aspekt [Scientific aspect], 2023, vol. 8, no. 9, pp. 1014–1020.

15. Sheremetyev R. S. [Ecological taxation as a tool to improve the environmental situation in the city]. In: Nauchno-stroitelnyi zhurnal [Scientific-construction magazine], 2018, no. 10, pp. 312–319.