FEATURES OF TAXATION OF LOGISTICS SERVICES FOR BUSINESS
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Author(s): | Konshin A. P., Mandroshchenko O. V., Murashkin N. V., |
| Number of journal: | 1(74) | Date: | March 2026 |
| Annotation: | In the global market and its constant transformations, well-established logistics becomes a key factor in determining the competitiveness of both entire countries and individual regions. Sustainable development of the logistics industry is a guarantee of a unified socio-economic space, free movement of goods and services, competition and freedom of economic activity, and improvement of living conditions and standards. The article examines the economic assessment of the volume of transport services provided by the main modes of transport, identifies regional features and their specialization, which affect the formation of tax revenues from logistics activities. A study of the structure of tax revenues to the consolidated budget of the Russian Federation related to transport services for the period 2023-2024 showed the predominant use of the simplified taxation system (STS) in the logistics business. However, the 2026 tax reform changes the procedure for using the STS, and taxpayers face the risk of paying VAT at a rate of 5%, 7%, or 22%. The main change for small logistics companies using the STS is the reduction of the income limit from 60 million to 20 million rubles. When studying the work of transport companies, common errors are found that lead to the imposition of penalties and interest. In this regard, the authors suggest that companies review their financial business model, which takes into account the additional costs associated with the integration and subsequent maintenance of digital solutions for VAT management. During the simulation of the situation, it was revealed that an increase in management costs by 19.5% reduces the profitability of sales by 18.9%. According to the authors’ forecasts, the consolidation of the small business sector is expected. This is due to the clear advantages of scale: large companies demonstrate high efficiency in managing operational costs. This optimization directly affects the growth of EBIT sales profitability, which is a key indicator of the success of a company’s core activities. | ||
| Keywords: | taxation, logistics services, value-added tax / VAT, simplified taxation system / STS, small businesses, financial indicators, logistics business, tax rate, transportation, region |
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| For citation: | Mandroshchenko O. V., Murashkin N. V., Konshin A. P. Features of taxation of logistics services for business. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2026;1(74):53—57. DOI: 10.25683/VOLBI.2026.74.1571. |
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