WORLD PRACTICE OF MOTOR VEHICLE TAXATION

The tax on vehicles is classified as direct and is credited to local budgets. Its role in the revenues of local budgets of the leading countries of the world is constantly increasing, as the number of vehicles has a constant upward trend. Even with the destruction of transport and logistics chains in the world, the number of cars is growing due to the emergence of new types of vehicles. In the near future, a transport revolution is expected in the world. And this is due not only to the growing use of electric vehicles, but also to the introduction of non-traditional modes of transport into the public sphere.Also, the calculation of transport tax is constantly changing and improving all over the world. In a word, it has a dynamic behavior, unlike, for example, such a tax as the land tax. In this regard, a brief study of the transport taxation of the leading countries should be carried out.