The place and role of the transport tax in the tax potential of the regional budget

Abstract

Improving the quality of life in Russia is inextricably linked with an increase in the number of vehicles owned and their taxation. The article provides an overview of modern research on the practice of calculating and paying transport tax both in Russia and abroad. The analysis of the structure and dynamics of the transport tax payable to the regional budget for legal entities and individuals is carried out; analysis of the composition and dynamics of the transport tax on land modes of transport payable to the budget of the Nizhny Novgorod region by individuals, and the main trends of changes in the indicators under consideration are revealed.
 In the course of the study of the tax revenues of the regional budget, the place of transport tax in the revenues of the regional budget was determined and the degree of collection of transport tax in the Nizhny Novgorod region was characterized. The article assesses the impact of the transport tax on the tax potential of the Nizhny Novgorod region and emphasizes the international interest in assessing the tax potential. The condition for achieving forecast data on the receipt of transport tax to the regional budget is determined and the role of the tax in question in the tax potential of the Nizhny Novgorod region is formulated. The author suggests several ways to modernize tax legislation, in terms of taxation of vehicles, allowing to solve the controversial task of coordinating the interests of regional authorities and owners of vehicles.