Abstract

The article looks at how taxes influence the tax payers' decision as to whether to own and use commercial passenger vehicles. Types of taxes and fees imposed on the purchase and operation of road passenger transport as a business are described in detail. Substantiation is provided for an idea that it might be useful to introduce a classification that divides taxes into fixed, variable and operation categories with regard to the intensity of commercial passenger vehicle use. The study examines the share of different taxes in the cost of owning and running a commercial passenger vehicle. Calculations are done for the amount of fixed transport taxes per day of owning a vehicle regardless of the intensity of use. A conclusion is made that the total amount of all taxes grows in absolute values for vehicles with a bigger seating capacity, but declines per passenger-kilometer of travel. A conclusion is made that the total amount of all taxes on the use of road passenger transport is much lower than the amount of taxes paid on transporting passengers by car. The goal of this study is to design a method of analyzing the fiscal value of taxes in the cost of owning and operating road passenger transport in Russia. © 2017 WIT Press.

Abstract

In this century, global on-road passenger vehicles raised rapidly with concerns regarding of air pollutions, greenhouse, climate change, economical and human life safety. However, what are the new vehicles emission standards implementation regulation involved? How can new emission regulation impact vehicle performance and environment pollution reductions? What is (Worldwide Harmonized Light Vehicle Test Procedure - WLTP)? How can (WLTP) regulation promote improvement to vehicle quality in reduction of emission to lower level possible and add more performance to the vehicles for open market? What is the real-world on-road (Real world Drive Emission- RDE) test new emission regulation and its demand? Why vehicle manufactures should present both emission level of laboratorial engine emission level and vehicle (RDE) emission level in EU? Presenting an accurate vehicle pollutant determination due to new EU regulation procedure of (WLTP) will help the consumer identifying the regulation cost fee and tax in registration the vehicle. Methodology based on comparative EU regulation assessment and (WLTP) regulation vehicle emission control technologies assessment. The paper focus on viewing, the potential of pollution regulation (WLTP) for vehicle emissions reductions. Provide an outline of the status of the EU vehicle pollution emission regulations information and identify priorities options and recommendations to the introduction of the (WLTP). Offering information gridline data for researchers in future study for the strict pollution regulation adopted by European countries and its impact on future academic study of vehicle emission experimental process in non-applicable countries, contribute the procedure process of (RDE) emission implementation test within (WLTP) to be familiar by researchers for future intended joining the regulation. © Published under licence by IOP Publishing Ltd. The author would like to thank University Putra Malaysia and Universiti Malaysia Pahang (www.ump.edu.my) for providing research facilities and grant. The study is supported by GP-IPS research grant from UPM with project code GP-IPS 9525100 and FRGS grant under MOE-UMP RDU160152.