HARMONIZATION OF TRANSPORT TYPES IN RUSSIA BY ESTABLISHING A PREFERENTIAL VAT RATE
( Pp. 26-31)

More about authors
Petukhov Alexey M. kandidat ekonomicheskih nauk, nezavisimyy konsultant, Rossiya, Moskva
Abstract:
The Russian transport has an important social and economic functions. The country presents all kinds of transport: water, road, rail, air. Transport requires harmonization of taxation, and formation of rules which should take into consideration features of the operating conditions (natural, historical, social, etc.). For the harmonious development of transport is invited to consider the possibility of establishing a preferential VAT rate (0%). The tax rate is proposed to make dependent on the features transportation, nature, government investment in infrastructure. In the article on the basis of statistical data the operating limits for each type of transport (water, rail, air), and given the competition area. Suggest to change VAT treatment of transportation to preserve competition in overlapping markets, and excluding artificial competition between different types of transport. The proposals become a basis of discussion by experts on transport and taxation. The article can be the basis for legislation, clarification of transport cards regions. results of the paper can be used to improve the efficiency of transport, which is important because of the social work of transport.
How to Cite:
Petukhov A.M., (2016), HARMONIZATION OF TRANSPORT TYPES IN RUSSIA BY ESTABLISHING A PREFERENTIAL VAT RATE. Business in Law, 5 => 26-31.
Reference list:
O vnesenii izmeneniy v glavu 21 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii i o priostanovlenii deystviya abzatsa tret ego podpunkta 7 punkta 2 stat i 149 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii v chasti uslug po perevozke passazhirov zheleznodorozhnym transportom v prigorodnom soobshchenii: Federal nyy zakon ot 06.04.2015 N 83-FZ// Sobranie zakonodatel stva RF. -2015. -№14. - st. 2023,
O poryadke raskrytiya federal nymi organami ispolnitel noy vlasti informatsii o podgotovke proektov normativnykh pravovykh aktov i rezul tatakh ikh obshchestvennogo obsuzhdeniya (vmeste s Pravilami raskrytiya federal nymi organami ispolnitel noy vlasti informatsii o podgotovke proektov normativnykh pravovykh aktov i rezul tatakh ikh obshchestvennogo obsuzhdeniya): Postanovlenie Pravitel stva RF ot 25.08.2012 №851 v red. ot 01.04.2016 // Sobranie zakonodatel stva RF. -2012. -№36. - st.4902
Perspektivy obnuleniya NDS na VVL dlya rossiyskikh aviakompaniy Elektronnyy resurs - Elektron. dannye - Moskva: Delovoy aviatsionnyy portal ATO.ru, 2016. - rezhim dostupa: http://www.ato.ru/content/perspektivy-obnuleniya-nds-na-vvl-dlya-rossiyskih-aviakompaniy
Rossiyskiy statisticheskiy ezhegodnik. 2015: Stat.sb./Rosstat. -R76 Moskva, 2015.-728 s
Broshyura-2015g. Elektronnyy resurs - Elektron. dannye. - YAkutsk: Ministerstvo transporta i dorozhnogo khozyaystva Respubliki Sakha (YAkutiya), 2016. - rezhim dostupa: https://mintrans.sakha.gov.ru/
Keywords:
VAT, transport, reduced VAT rate, benefits for passengers, subsidies, the change in the Tax code.


Related Articles

3. Human and civil rights and freedoms, guarantees of their provision Pages: 33-35 Issue №7973
TRANSPORT ORGANIZATIONAL LEGAL RELATIONS
the contract obligations transport property and organizational relations
Show more
5. Criminal; Criminal enforcement law Pages: 143-147 Issue №4748
THE PROBLEM OF CRIMINAL AND LEGAL ASSESMENT OF THE CATEGORY «VEHICLE» FOR PURPOSES ART. 268 OF THE CRIMINAL CODE OF RUSSIA
transport crime transport vehicle traffic safety and transport operation violation of the rules
Show more
15. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING AND ANALYSIS Pages: 238-243 Issue №10779
Comparative analysis of VAT application in Ukraine and in the EU countries
The EU Directive VAT NKU VAT rate preferential treatment
Show more
14. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING AND ANALYSIS Pages: 220-222 Issue №2490
The essence of the consolidated taxation by value added tax and its integration into a modern tax system of Russia
VAT consolidation a group of taxpayers taxes taxation
Show more
8. Criminal law and criminology; Criminal enforcement law Pages: 224-228 Issue №12435
Activity of territorial bodies of the Ministry of internal Affairs of Russia on transport on prevention and suppression of offenses of minors on transport
minors warning activities territorial authorities transport
Show more
12. MISCELLANIOUS Pages: 275-279 Issue №18617
IT taxation: domestic and foreign experience
digital economy IT company taxation benefits VAT
Show more
16. INFORMATION LAW 12.00.13 Pages: 243-247 Issue №19821
Organizational and Legal Problems of Integration of Intellectual Transportation System to the Urban System of Life
information transport urban digitalization the complex transport
Show more
11. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW; Pages: 156-159 Issue №11076
LEGAL MECHANISMS FOR IMPLEMENTING ENVIRONMENTAL PROTECTION MEASURES IN PUBLIC-PRIVATE PARTNERSHIP PROJECTS
public-private partnership warranty ecology benefits subsidies
Show more
2. SCIENTIFIC SCHOOL OF DOCTOR OF SCIENCE, PROFESSOR ShHAGAPSOEV Z.L. Pages: 146-149 Issue №7907
The specificity of inter-budget transfers to municipalities
the municipality intergovernmental transfers budget relationship grants
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 214-223 DOI: 10.33693/2541-8025-2023-19-5-214-223 Issue №24704
Problematic Issues of Implementation of Measures of State Support of Russian Organizations of Radio-Electronic Industry
government support measures subsidies cost items risk-based approach methodological support
Show more