Assessment of the relationship between expenditures on tax benefits and revenues from surcharge coefficients under the transport tax

Abstract

Introduction. Against the backdrop of intensified geopolitical tensions, questions of inequality are increasingly addressed in academic and political discourse. Strategic planning documents establish the objective of reducing income-based disparities among citizens, including through the use of fiscal instruments. The transport tax, which incorporates mechanisms for both increasing and decreasing tax burdens on specific taxpayer categories, possesses considerable potential for achieving this objective. However, the relationship between the costs of tax benefits predominantly targeting vulnerable population groups and the revenues generated by surcharge coefficients applied to owners of high-value vehicles remains an open question in empirical research.
Aim. Assessment of the relationship between the costs of tax benefits and revenues from surcharge coefficients under the transport tax, based on the case of the Northwestern regions of Russia.
Materials and methods. Based on economic-statistical and systemic analysis using data from the Federal Tax Service of Russia's Form 5-TN, as well as information from Rosstat and the Federal Treasury, trends in transport taxation are examined with reference to the regions of the Northwestern Federal District of the Russian Federation.
Results. The study reveals that regional budgets are unable to cover expenditures for tax benefits using revenues from the "luxury tax." The abolition of the 1.1 and 2 surcharge coefficients further exacerbated the imbalance inherent in transport taxation: the share of revenues from the "luxury tax" decreased to 0.68% of the total tax amount payable to the budget, while revenue losses due to exemptions amount to up to 8.4% of the total tax payable to the budget.
Conclusion. This study provides insight into the redistributive function of the transport tax. To address the imbalance, the authors propose reinstating the 1.1 and 2 surcharge coefficients, as well as considering the introduction of a 4 coefficient for ultra-high-value vehicles. In the longer term, the study is planned to be scaled up to cover all territories of the country.

To cite: Goncharuk D.S. Assessment of the relationship between expenditures on tax benefits and revenues from surcharge coefficients under the transport tax. Research in Economic and Financial Problems. 2025;4:7. https://doi.org/10.31279/2782-6414-2025-4-7