The Possibilities of Increasing Regional Revenues from Transport Taxation Using the Example of Foreign Countries
Year: 2025
Type: article
Abstract: The relevance of the research lies in considering the essence and problems related to transport taxation and determining the role of tax potential in shaping the regional budget in modern economic conditions. The importance of taking into account foreign experience in transport taxation is due to the possibility of reducing risks and eliminating gaps in legislation with the proper formation of financial and legal regulations of stimulating and limiting effects. The subject of the study is taxation of transport in foreign countries. The purpose of the work is to establish the possibility of strengthening the tax potential of the region using the example of various approaches and models for increasing income from transport taxation. The study identified and analyzed positive and negative trends in the calculation and payment of transport taxes, assessed the state and possibilities of strengthening the tax potential of the region using the example of the Kaluga region, if we follow the practice of transport taxation in foreign countries. The paper presents various taxation models of foreign countries, taking into account the global trend towards greening transport. The sources of information were publications by Russian and foreign scientists in the field of improving the efficiency of using methods for determining tax potential, including through the use of a transport tax. The study presents a comparative analysis of the foreign experience of European countries in setting transport tax rates and strengthening the legislative framework aimed at increasing budget revenues and ensuring environmental safety. In particular, a feature of transport taxation in foreign practice is the inclusion of transport tax in the cost of fuel, in contrast to the Russian system, in which the tax base is determined based on the horsepower of the vehicle’s engine. It is concluded that the application of the experience of foreign countries in transport taxation can be useful for increasing regional income from transport taxation and improving the environmental friendliness of vehicles.
Source: Economics taxes & law
Authors: E. N. Eliseeva, A. A. Kuzmina
Institution: National University of Science and Technology
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410622149