Теоретико-методологические аспекты построения оптимальной системы транспортных платежей

Игорь Анатольевич Майбуров; Юлия Владимировна Леонтьева

doi:10.21638/11701/spbu05.2017.303

Authors

Игорь Анатольевич Майбуров Ural Federal University named after the first President of Russia B. N. Yeltsin, 19, Mira Street, Ekaterinburg 620002, Russia; Far Eastern Federal University, 8, Suhanova Street, Vladivostok, Russia https://orcid.org/0000-0001-8791-665X
Юлия Владимировна Леонтьева Ural Federal University named after the first President of Russia B. N. Yeltsin, 19, Mira Street, Ekaterinburg 620002, Russia; Far Eastern Federal University, 8, Suhanova Street, Vladivostok, Russia

DOI:

https://doi.org/10.21638/11701/spbu05.2017.303

Abstract

The purpose of this article is to analyze the theoretical and methodological basis of building an optimal system of transport payments. That includes establishing classification criteria, functions and principles of building the system. The article substantiates that the use of roads and bridges called for the formation of specific tools of transport payments. The paper systemizes the key negative externalities of car use that need to correct through transport tax. The authors suggest six most relevant classifications of transport payments, which are essential for the purposes of analysis and comparison. The article substantiates that through the simultaneous implementation of fiscal and regulatory functions, the transport payments embody the idea of double dividend, where environmentally oriented behavior of car owners will be accompany by the formation of stable revenue sources for road construction and environmental protection. The work offers principles of building optimal system of transport payments consisting of well-known and new principles. The article further develops the benefit principle in transport payments as well as the social optimum principle. In addition, it provides definitions for original principles identified by the author: the principle of comprehensiveness, the principle of differentiation, principle of payment collection at time of service, and the principle of designation. Refs 27. Figs 5. Table 1.

Keywords:

transport payments, taxes, fees, para-fiscal taxes, classification, function, principles, optimal taxation

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References

Литература на русском языке

Майбуров И. А., Леонтьева Ю. В. Экологизация транспортных налогов как перспективный вектор их совершенствования // Финансы. 2014. № 9. С. 35–39.

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References in Latin Alphabet

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Translation of references in Russian into English

Baumol W. On taxation and the control of externalities. The American Economic Review, 1972, vol. 62, no. 3, pp. 307–322.

Clarke H., Prentice D. A Conceptual Framework for the Reform of Taxes Related to Roads and Transport. Canberra, La Trobe University, 2009. 104 p.

Coase R. The Problem of Social Cost. Journal of Law and Economics, 1960, vol. 3 (1), pp. 1–44.

De Borger B. Optimal congestion taxes in a time allocation model. Transportation research part B — methodological, 2011, vol. 45, issue 1, pp. 79–95.

De Borger B., Mayeres I. Optimal taxation of car ownership, car use and public transport: Insights derived from a discrete choice numerical optimization model. European Economic Review, 2007, vol. 51, pp. 1177–1204.

Delucchi M. Do Motor-Vehicle Users in the US Pay Their Way? Transportation Research Part A, 2007, vol. 41, issue 10, pp. 982–1003.

Derycke P.-H. Road Pricing — Analysis and Policies (A Historical Perspective). Recherches Economiques de Louvain, 1998, vol. 64(1), pp. 63–74.

Entsiklopediia teoreticheskikh osnov nalogooblozheniia [Encyclopedia of theoretical bases of taxation]. Eds I. A. Mayburov, Yu. B. Ivanov. Moscow, IuNITI-DANA Publ., 2016. 503 p. (In Russian)

Harberger A. C. The Incidence of the Corporation Income Tax. Journal of Political Economy, 1962, vol. 70, no. 3, pp. 215–240.

Holden D. J. Wardrop third principle: urban traffic congestion and traffic policy. Journal of transport economics and policy, 1989, vol. 23, no. 3, pp. 239–262.

Levinson D. Equity Effects of Road Pricing: A Review. Transport Reviews, 2010, vol. 30 (1), pp. 33–57.

Lindsey R. Do Economists Reach a Conclusion on Road Pricing? Econ Journal Watch, 2006, vol. 3, no. 2, pp. 292–379.

Litman T. Transportation Cost and Benefit Analysis: Techniques, Estimates and Implications. Victoria, Victoria Transport Policy Institute, 2003. 418 p.

Litman T. Using Road Pricing Revenue: Economic Efficiency and Equity Considerations. Victoria, Victoria Transport Policy Institute, 2011. 16 p.

Maiburov I. A., Leont'eva Iu. V. Ekologizatsiia transportnykh nalogov kak perspektivnyi vektor ikh sovershenstvovaniia [Ecologization of transport taxes as a promising tool of their improvement]. Finansy [Finance], 2014, no. 9, pp. 35–39. (In Russian)

Masgreiv R. A., Masgreiv P. B. Gosudarstvennye finansy: teoriia i praktika [Public finance in theory and practice]. Transl. from English. Moscow, Biznes Atlas Publ., 2009. 716 p. (In Russian)

Mayburov I., Leontyeva Y. Reducing the Negative Impact of Motor Transport on The Environment: Prospects for the Use of Fiscal Instruments in Russia. Energy and Sustainability. Book Proceedings of Conference. WIT Transactions on Ecology and the Environment, 2015b, pp. 863–874.

Mayburov I., Leontyeva Y. Theoretical framework for building optimal transport taxation system. Journal of Tax Reform, 2016, vol. 2, no. 3, pp. 193–207.

Mayburov I., Leontyeva Y. Transport tax in Russia as a promising tool for reduction of airborne emissions and development of road network. Air Pollution XXIII. Book Proceedings of Conference. WIT Transactions on Ecology and the Environment, 2015а, pp. 391–401.

Newbery D. M., Santos G. Road taxes, road user charges and earmarking. Fiscal Studies, Institute for Fiscal Studies, 1999, vol. 20(2), pp. 103–132.

Pigou A. The Economics of Welfare. London, Macmillan and Co. Pub.,1920. 896 p.

Ramsey F. A. Contribution to the Theory of Taxation. Economic Journal, 1927, no. 37, pp. 47–61.

Small K., Verhoef E. The economics of urban transportation. New York, Routledge, 2007. 238 p.

Verhoef E. External Effects and Social Costs of Road Transport. Transportation Research, 1994, vol. 28A, no. 4, pp. 273–287.

Vickrey W. Pricing in Urban and Suburban Transport. American Economic Review, 1963, vol. 52 (2), pp. 452–465.

Vuchic V. R. Urban public transportation: systems and technology. Englewood Cliffs, NJ, Prentice-Hall, 1981. 673 р.

Wardrop J. G. Some theoretical aspects of Road Traffic research. Road Paper № 36. Proceedings of the Institution of Civil Engineers, 1952, pp. 325–362.