PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF TRANSPORT TAX IN THE UDMURT REPUBLIC

Abstract

The article considers the transport tax, which is established by the laws of the subjects of the Russian Federation and is a source of income for regional budgets. The funds from its payment are directed to the financial support of the tasks and functions performed by the subjects of the Russian Federation, including the development of road infrastructure. In the structure of the consolidated budget revenues of the Udmurt Republic, the share of the transport tax is less than 2%, which indicates its insignificant fiscal role. At the same time, in absolute amount, the transport tax annually exceeds 1 billion rubles, which is significant for the budget of the Udmurt Republic. A feature of this tax is the absence of a direct relationship between the amount of tax paid and the conditions of the taxpayer's business. Since January 1, 2019, transport tax rates have been increased in the Udmurt Republic, which primarily affected individuals, since their share is more than 98% of the total number of taxpayers. The analysis of the transport tax made it possible to identify a number of problems that are relevant for the Udmurt Republic, related to the mechanism of calculating and collecting transport tax in the region, as well as to develop proposals that contribute to their solution.