Regional differentiation of transport tax benefits for large families: forms of discrimination and paths to unification

Abstract

The article examines the problem of tax discrimination in the Russian Federation when granting transport tax benefits to large families. The purpose of the study is to analyze regional differentiation of transport tax benefits for large families in the Russian Federation, identify forms of tax discrimination, and develop proposals for their elimination. The study examines federal and regional regulations (the Tax Code of the Russian Federation, laws of the constituent entities of the Russian Federation), the practice of applying benefits in 89 regions, the socio-economic consequences of inequality, as well as scientific publications by Russian authors. The authors found that 27 regions provide full tax exemption, 19 regions do not provide any benefits, and the rest limit benefits based on engine power or family income. The study identified three types of tax discrimination: regional, based on vehicle characteristics, and income-based. The authors suggest specific measures to unify benefits at the federal level: exemption from tax on one vehicle without restrictions on power and income, and automation of the provision of benefits through the “Gosuslugi” public services portal. These measures will contribute to strengthening the principle of equal taxation and the implementation of the national “Family” project.