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ФИСКАЛЬНОЕ РЕГУЛИРОВАНИЕ ПРОЦЕССОВ ВЛАДЕНИЯ И ИСПОЛЬЗОВАНИЯ ГРУЗОВОГО КОММЕРЧЕСКОГО ТРАНСПОРТА В РОССИИ // Fiscal Regulation of the Processes of Owning and Using Commercial Truck Vehicles in Russia

Author

Listed:
  • Igor Maiburov A

    (Far Eastern Federal University)

  • Yulia Leontyeva V.

    (President Yeltsin Ural Federal University)

  • И. Майбуров А.

    (Дальневосточный федеральный университет)

  • Ю. Леонтьева В.

    (ральский федеральный университет имени первого Президента России Б. Н. Ельцина)

Abstract

The paper gives a detailed description of the types of taxes and fees levied in Russia in the process of purchasing and commercial use of trucks. The author substantiates the point that in terms of their commercial use intensity taxes can be classified as permanent, variable and economic. It is concluded that the cost of ownership and commercial use of truck vehicles differs depending on the type of the latter. Recommendations are given on the further improvement of the taxation system for truck vehicles in Russia. В статье детализируются виды налогов и сборов, взимаемых в россии в процессе приобретения и коммерческого использования грузового автотранспорта. Обосновывается положение, согласно которому налоги могут подразделяться на постоянные, переменные и хозяйственные, если рассматривать грузовые автотранспортные средства с точки зрения интенсивности их коммерческого использования грузовым автотранспортным средством. Делается вывод о разной цене владения и коммерческого использования различных типов грузовых транспортных средств. Приводятся рекомендации по дальнейшему совершенствованию системы обложения грузовых транспортных средств в россии.

Suggested Citation

  • Igor Maiburov A & Yulia Leontyeva V. & И. Майбуров А. & Ю. Леонтьева В., 2017. "ФИСКАЛЬНОЕ РЕГУЛИРОВАНИЕ ПРОЦЕССОВ ВЛАДЕНИЯ И ИСПОЛЬЗОВАНИЯ ГРУЗОВОГО КОММЕРЧЕСКОГО ТРАНСПОРТА В РОССИИ // Fiscal Regulation of the Processes of Owning and Using Commercial Truck Vehicles in Russia," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(2), pages 121-127.
    • Handle: RePEc:scn:econom:y:2017:i:2:p:121-127
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    References listed on IDEAS

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    1. De Borger, Bruno & Mayeres, Inge, 2007. "Optimal taxation of car ownership, car use and public transport: Insights derived from a discrete choice numerical optimization model," European Economic Review, Elsevier, vol. 51(5), pages 1177-1204, July.
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