The role of the transport tax in reducing emissions into the atmosphere

Abstract

The conclusion of international agreements by the Russian Federation, in particular, the adoption by Russia of the Paris Climate Agreement in 2019 within the framework of the UN Framework Convention on Climate Change, which involves a systematic reduction of CO₂ emissions into the atmosphere and the development of a national strategy for the transition to a carbon-free economy, involves the development and introduction of significant changes in the financial and economic mechanism of environmental protection. The transport tax contains a significant potential in stimulating economic entities to use vehicles of a higher ecological class. The authors consider the current legislation regulating the procedure for calculating taxes and fees paid in the implementation of emissions into the atmosphere, the analysis of the presence in the regional legislation of the environmental component taken into account when calculating the transport tax. Proposals for the development of transport taxation are aimed at stimulating the purchase of vehicles with a higher environmental class. The authors have formulated organizational and economic conditions, the implementation of which can contribute to increasing the importance of the environmental component of the transport tax.