СУЩНОСТЬ ТРАНСПОРТНОГО НАЛОГА, ЕГО МЕСТО И РОЛЬ В НАЛОГОВОЙ СИСТЕМЕ РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract

Introduction: Transport tax is one of the three property taxes paid by legal entities and individuals on property that they own. The article considers the current mechanism for collecting transport tax on the territory of the Russian Federation, since the transport tax is one of the sources of replenishment of the budgets of the subjects of the Russian Federation. The article examines the existing legal framework in terms of transport tax in Russia. The article summarizes the accumulated Russian and foreign experience in the field of transport tax taxation. The article deals with the problems of calculating the transport tax and possible ways to solve them.
 Materials and methods: in order to study the features of the mechanism of calculation and payment of transport tax separately and in combination with other taxes, methods were used: observation, comparison, analysis and synthesis, study and generalization.
 Results: according to the results of the study, conclusions were made about the problems in the field of: determining the object of taxation; the procedure for calculating tax; the correctness of using tax benefits; in filling out a tax return, etc. 
 Discussion: the research suggests that the distribution of transport tax among taxpayers should take into account their ability to pay and differences in income, but at the same time provide a sufficient amount of funds coming to the budget, and be easy to administer.
 This tax belongs to the category of property, and, therefore, it must take into account the possible difference in the value of the property.
 Conclusion: the article substantiates the idea that the promotion of small business, as one of the directions of the tax policy of the state, should most fully take into account the characteristics of certain categories of taxpayers.