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

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.

Petukhov A.M., (2016), HARMONIZATION OF TRANSPORT TYPES IN RUSSIA BY ESTABLISHING A PREFERENTIAL VAT RATE. Business in Law, 5 => 26-31.

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VAT, transport, reduced VAT rate, benefits for passengers, subsidies, the change in the Tax code.