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Reforms of the transport tax in Russia


Olga A. Voropaeva, Vera N. Larionchikova, Maria V. Petrovskaya
(about the authors)

Voropaeva Olga A. – Senior Lecturer of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia, Moscow)

Larionchikova Vera N. – Candidate of Science, Economics, Associate Professor of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia, Moscow)

Petrovskaya Maria V. – Candidate of Science, Economics, Associate Professor of the Chair of Accounting, Audit and Statistics (Peoples’ Friendship University of Russia, Moscow)

Published in:
Russian Journal of Entrepreneurship
– Volume 17, Number 23 (December 2016)

JEL classification: H21, L62, R48

Keywords: on-road users tax, road funds, transport tax


Citation:
Olga A. Voropaeva, Vera N. Larionchikova, Maria V. Petrovskaya (2016). Reforms of the transport tax in Russia. Russian Journal of Entrepreneurship, 17(23), 3383–3392. doi: 10.18334/rp.17.23.37172


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Abstract:

The article reviews the historical aspect of the transport tax development, including the road fund law in the Russian Federation. The data about transport tax collection rate upon individual groups of taxpayers and different regions nowadays are represented and analyzed. The general characteristic of the “Platon” system, its positive and negative features are given. Possible ways for implementation of the tax nowadays are formed.







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