METHODOLOGY OF CALCULATION OF THE TRANSPORT TAX WITHIN THE FUEL PRICE

The article has presented the issues of the current legislation for the transport tax in Russia. The solution of the current issues consisting of the inclusion of the transport tax into the price of fuel has been proposed, and the advantages of such calculation methodology have been indicated. According to the data of the Federal tax service of Russia in Volgograd region, the calculation of the tax within the fuel price for Volgograd region has been made. This change in the tax system would allow obtaining positive social and economic results. The inclusion of the transport tax into the fuel price will simplify the issue of increasing revenues of the regional budgets of the Russian Federation.

transport tax, regional tax, tax within the fuel price, assets of the regional budget, tax-payers, revenues, budget, tax basis, tax, tax system