THE ROLE OF TRANSPORTATION TAX IN REGIONAL SOCIO-ECONOMIC DEVELOPMENT

Abstract

An analysis of road vehicles fleet in the country was conducted, rates of availability of cars for citizens in Russia and abroad were compared, the dynamics of structural formation of consolidated and regional budget due to tax revenues by types of transport was studied. Tax preferences for transport taxwere systematized for categories of transport and taxpayers, attention was also focused on tax requirements for rented vehicles, which do not contribute to reduction of applied tariffs and stimulation of entrepreneurial activity. Foreign taxation experience was generalized at the example of Germany, Ukraine, the USA, Denmark, Japan. Arbitration practice of tax disputes on transport tax was assessed. Proposals for improving regional taxation of vehicles in the interests of the state and taxpayers were formulated.