employee from 01.01.2010 to 01.01.2025
Saint Petersburg, Russian Federation
UDC 336.22
Introduction. The development of incentive tools to ensure full and timely payment of taxes is an important managerial task, the solution of which in practice is largely determined by the quality of scientific research on the relevant issue. The willingness of taxpayers to fulfill their tax obligations is largely determined by the visibility of the effects they receive from the funds paid to the budget. The clear target-oriented use of funds received from the transport tax by the government forthe development of road infrastructure in the relevant region allows us to formulate the hypothesis that the transport tax revenues to the regional budget should have a positive impact on the development of road infrastructure in the region. Verifying this hypothesis is the task addressed in this article. Methods. The methodological framework of this study includes: analysis of scientific literature on various aspects of transport taxation (historical, legal, and substantive); methods of macroeconomic economic analysis to study the dynamics of transport tax revenues in the regional budget; and correlation and regression analysis to study the impact of transport tax revenues in the regional budget on the development of road infrastructure in the region. The analysis was conducted on the basis of indicators characterising the transport tax revenues to the budget and the development of road infrastructure in Saint Petersburg. Results. The results of the correlation and regression analysis confirmed the hypothesis that transport tax revenues to the regional budget have a positive impact on the development of road infrastructure in the region. The results obtained can be used for further research related to the application of the methodology used to the economic systems of other regions of the Russian Federation, as well as for forecasting and targeting the values used in them according to the regression models obtained.
transport tax, road infrastructure, influence, dependence, connection, revenue to the regional budget
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