Comparative analysis of motor vehicle taxation in the Russian Federation and Japan

Taxes are one of the main sources of income of any state. They play a huge role in ensuring economic development. Japan is one of the most economically developed countries in the world. Nevertheless, it has a somewhat similar tax system to the Russian Federation. The purpose of the study was to compare the features of motor vehicle taxation in the Russian Federation and Japan, which will help to understand the intricacies of motor vehicle taxation in both countries. The authors of the article are trying to answer the following question. Is it possible to apply the methods of Japan's transport taxation in Russia in order to increase economic growth? The trend of greening, which is relevant for countries around the world, was taken into account. Japan is already actively practicing stimulating the purchase of eco–transport using the taxation system. Tax benefits for owners are such incentives. Thus, it would also be interesting for owners of motor vehicles. Since Russia is just entering into the practice of stimulating the purchase of electric vehicles, the Japanese experience would probably have a positive impact on this process.

transport tax, taxation, tax rates, tax base, tax benefits, Russia, Japan