The questions of reforming the vehicle tax

• Soboleva O.A.

The legislative initiative to increase the fuel costs and differentiate vehicle tax rate in depending on eco-class car are actively discussed by motorists in Russia in 2010. The main reason of such discussions is the quality of roads in Russian. This article is about the vehicle tax, it’s role in the tax system of Russian Federation and in development roads in our country. Author are review ways to improve this tax and improvement the fairness of taxation.