Reforms of the transport tax in Russia
Olga A. Voropaeva1, Vera N. Larionchikova1, Maria V. Petrovskaya1
1 Российский университет дружбы народов, г. Москва
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Journal paper
Russian Journal of Entrepreneurship *
Volume 17, Number 23 (December 2016)
* Этот журнал не выпускается в Первом экономическом издательстве
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.
Keywords: transport tax, road funds, on-road users tax
JEL-classification: L62, H21, R48
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