The Transformation of Motor Vehicle Taxation in a Climate of Digitization of the Economy of the Russian Federation
Purpose: This paper is aimed at studying the trend of transformation of motor vehicle taxation in a climate of digitization of the economy of the Russian Federation and identifying the prospects for the development of this trend for the improvement of modern Russian practice of motor vehicle taxation.
Design/methodology/approach: The authors carry out the structural analysis of the fiscal systems of the regions of the Southern Federal District of the Russian Federation in 2018. It is used to determine the place of transport tax in the revenue structure, as well as the place of expenses for the maintenance and development of road transport infrastructure in the spending pattern of the consolidated budgets of the regions of the selected district.
Findings: The authors substantiate that digitization of the economy of the Russian Federation has intensified the trend of transformation of motor vehicle taxation, which serves to ensure the intended expenditure of tax levies, differentiate taxpayers, complicate the motor vehicle taxation structure, and increase the accuracy of tax computation and payment.
Originality/value: A mechanism of combined transport taxation based on the use of artificial intelligence has been proposed to enable the most complete use of the potential for the improvement of the practice of transport taxation that is opened in a climate of digitization of the economy of the Russian Federation. A mechanism has been developed to enable automatic determination of the amount of environmental and infrastructure transport taxes and charges, depending on a wide range of indicators, including specifications of motor vehicles, directions and activity of their use. This will enable the rise in transparency and efficiency of motor vehicle taxation in the Russian Federation.
KeywordsTaxation Motor vehicles Digitization Economy Russian Federation
JEL CodeE62 H21 H22 H23 L62 L91 O18 O31 O32 O33 O38 R41
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