A car as an object of tax and customs duties in the Russian Federation
https://doi.org/10.37493/2307-907X.2024.3.14
Abstract
Introduction. A car as an object of tax and customs duties in the Russian Federation is under close attention of the legislator in this area, and this interest will only grow due to an increase in the number of vehicles. According to experts and car owners, taxation and taxation of transport with customs duties has a number of significant disadvantages. Goal. The purpose of the work is to identify the main problems of a low level of collection of transport tax and excessive utilization fee, and to study the prospects for their optimization. Materials and methods. The methods of analysis, synthesis, formal logic, comparison, induction, deduction, and other are used. Results and discussion. The basics of vehicle taxation are considered, a comparative analysis of transport tax and fee rates in different countries (Great Britain, Australia and Denmark) is carried out in order to increase their collection on the territory of the Russian Federation. Conclusion. A mechanism for increasing revenue from taxation of vehicles, taking into account the environmental component, is proposed.
Keywords
About the Authors
A. V. Savtsova
North-Caucasus Federal University
Russian Federation
Russian Federation
Anna V. Savtsova – Dr. Sci. (Econ.), Associate Professor, Professor of the Department of Finance and Credit
Scopus ID: 57224751526
Researcher ID: T-1056-2018
1. Pushkin str., Stavropol, 355017
O. N. Patsenko
North-Caucasus Federal University
Russian Federation
Russian Federation
Olga N. Patsenko – Cand. Sci. (Econ.), Associate Professor of the Department of Finance and Credit
1. Pushkin str., Stavropol, 355017
A. A. Domarev
North-Caucasus Federal University
Russian Federation
Russian Federation
Alexey A. Domarev – 3rd year Student, the Institute of Economics and Management
1. Pushkin str., Stavropol, 355017
M. E. Volostnikov
North-Caucasus Federal University
Russian Federation
Russian Federation
Mikhail E. Volostnikov – 3rd year Student, the Institute of Economics and Management
1. Pushkin str., Stavropol, 355017
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Review
For citations:
Savtsova A.V., Patsenko O.N., Domarev A.A., Volostnikov M.E. A car as an object of tax and customs duties in the Russian Federation. Newsletter of North-Caucasus Federal University. 2024;(3):130-144. (In Russ.) https://doi.org/10.37493/2307-907X.2024.3.14
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