A car as an object of tax and customs duties in the Russian Federation

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

• recycling fee
• customs duties
• transport tax
• rates
• tax revenues
• car owners
• passenger cars