Taxation of Motor Transport as a Tool for Environmental Management

I. Eremina

2022

Abstract

The negative consequences of the anthropogenic load exerted by humanity on the natural environment make it increasingly think about the need to further progress towards sustainable development, one of the components of which is environmental safety. The paper studies the negative impact of road transport on the environment. The analysis of the existing methodology of taxation of motor transport has shown that it does not meet the needs of mankind in its greening. Currently, Russia and European countries apply Euro environmental standards, but so far there are no tools that would encourage a car owner to improve his vehicle in order to comply with these standards. The paper proves that such tools can be: Firstly, amendments to the existing tax legislation: the rate of transport tax should depend not only on the engine power, but also on the ecological class of the car; excise taxes on fuel should depend on its type (the lower the environmental safety of fuel, the higher the amount of tax). Secondly, the introduction of a new payment – an environmental fee, depending on the design of the car engine. The paper attempts to identify the problems of ecologization of motor transport and suggests ways to solve them by changing tax legislation. However, it cannot be a "point" in solving these problems and requires additional research. The paper attempts to identify the problems of ecologization of motor transport and suggests ways to solve them by changing tax legislation. However, it cannot be a "point" in solving these problems and requires additional research.

Paper Citation

in Harvard Style

Eremina I. (2022). Taxation of Motor Transport as a Tool for Environmental Management. In Proceedings of the 1st International Scientific and Practical Conference on Transport: Logistics, Construction, Maintenance, Management - Volume 1: TLC2M; ISBN 978-989-758-606-4, SciTePress, pages 319-323. DOI: 10.5220/0011584500003527

in Bibtex Style

@conference{tlc2m22,
author={I. Eremina},
title={Taxation of Motor Transport as a Tool for Environmental Management},
booktitle={Proceedings of the 1st International Scientific and Practical Conference on Transport: Logistics, Construction, Maintenance, Management - Volume 1: TLC2M},
year={2022},
pages={319-323},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011584500003527},
isbn={978-989-758-606-4},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Scientific and Practical Conference on Transport: Logistics, Construction, Maintenance, Management - Volume 1: TLC2M
TI - Taxation of Motor Transport as a Tool for Environmental Management
SN - 978-989-758-606-4
AU - Eremina I.
PY - 2022
SP - 319
EP - 323
DO - 10.5220/0011584500003527
PB - SciTePress