Tax Policy of Transportation Industry and the Impact of Tax History on Sustainability Rating

The purpose of this article is to disclose the content of the tax policy of transport companies, determine the relationship with the tax history, and identify the impact of this history on the sustainability rating. Transport companies play an important role in ensuring the mobility of people and goods, and the introduction of environmentally friendly technologies, optimization of logistics processes, and other sustainable development measures will improve the efficiency of the company, reduce costs, and improve the quality and availability of services. The article provides for the use of logical and dialectical methods, comparative analysis, observation methods, and expert assessments. The article describes the basic principles of tax policy development, compliance with which will bring companies closer to solving the sustainable development problems. The implementation of any policy requires an appropriate management system. The article examines in detail the management bodies, their powers, and tasks. The complexity of relationships of the parties concerned in the issue of tax policy is revealed through the agency theory. The article provides a list of regulatory documents on the tax policy formation, compliance with which is an integral part of tax planning. Approaches to assessing the tax policy effectiveness for the external parties concerned are defined. An analysis of the relationship between the EPS rating (Russian rating of national goals achievement) and its three components, including tax history, is carried out. The results indicate a significant correlation between the variables.