TRANSPORT TAX AS A PROFITABLE SOURCE OF BUDGETS OF THE SUBJECTS OF THE RUSSIAN FEDERATION
https://doi.org/10.18384/2310-6646-2022-2-111-126
Abstract
Aim.To investigate the imposition of the transport tax and show what role the transport tax plays in the revenue of the budgets of the constituent entities of the Russian Federation.
Methodology.The dynamics of growth of revenues and accruals on transport tax was considered, the dynamics of the specific weight of transport tax in the budgets of the constituent entities of the Russian Federation was analyzed. Arrears on transport tax are considered in the context of taxpayers. The work uses the following methods: comparative, arithmetic differences, elements of predictive analysis.
Results. The analysis revealed that the amount of tax payments for transport tax depends on the following factors: the type of vehicle, the tax rate and the multiplying coefficient set for expensive cars. The older the car, the higher its taxable base, thus more tax has to be paid by legal entities and individuals. The main debt on transport tax is listed by individuals.
Research implications. It was revealed that every year the arrears in transport tax are increasing, and the measures applied to the taxpayer by the tax authority are clearly not enough. An administrative tool has been proposed to increase tax revenues from transport tax to the budgets of the constituent entities of the Russian Federation.
About the Author
G. N. Semenova
Plekhanov Russian University of Economics; Moscow Region State University
Russian Federation
Russian Federation
Galina N. Semenova – Cand. Sci. (Economics), Assoc. Prof., Department of Accounting and Taxation, Plekhanov Russian University of Economics; Department of Economics and Entrepreneurship, Moscow Region State University
Stremyanniy per. 36, Moscow 117997
ul. Very Voloshinoi 24, Mytishchi 141014, Moscow region
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