Development of Taxable Base of Saint-Petersburg as Source of the Income of City Budget

Abstract

In article analyzed the essence of a vehicle tax as source of the income of the budget. Object of research are the income of the budget of St. Petersburg of 2010-2012. The author investigates structure of tax base, indicators of the added and paid tax payments, their dynamics and structural shifts. In the course of the analysis the author offered and calculated synthetic analytical indicators, such as the average size of tax revenues from one land vehicle, coefficien t o f securit y by vehicles of real payers of a vehicle tax, etc. On all studied indicators average annual absolute and relative changes for the studied period are calculated. The analysis showed that the main the payer of a vehicle tax in St. Petersburg are natural persons. Dynamics of growth of their number advances dynamics of growth of number of legal entities - payers of a vehicle tax. The main burden of fiscal loading is assigned to natural persons that together with high differentiation of rates of a vehicle tax depending on car engine capacity, involuntarily stimulates them to evasion from payment of tax payments that is confirmed by the analysis of dynamics of the actual monetary receipts from them. In end the author states some recommendations about reforming of theoretical approaches and practical mechanisms of collection of a vehicle tax, suggests to refuse the operating mechanism of charge and collection of a vehicle tax, in favor of inclusion which have well proved in much countries of the sums of a vehicle tax in the price of each liter of motor fuel.