IMPROVEMENT OF PASSENGER CARS IMPORTS CONTROL IN THE STATE CONTROL SYSTEM OF FOREIGN ECONOMIC ACTIVITY

Abstract

The purpose of the work “Improvement of passenger cars imports control in the state control system of foreign economic activity” is to develop an economically sound proposal to improve the customs and tariff regulation when importing cars of foreign production on the territory of the Russian Federation. Methods of economic and statistical analysis were used for the calculations. The rates changing dynamics of import customs duties for cars in the accession of the Russian Federation to the world trade organization and passenger cars imports in Russia in 2008-2017 were analyzed. The problems associated with the reduction of import duties for passenger cars were studied. The cost of vehicle tax on imported vehicles under the existing and proposed rates and the magnitude of financial losses for the state budget from the reduction of import duties were calculated. Economic assessment of the effectiveness of the unified transport tax introduction of foreign produced shows the feasibility of its application. This measure will reduce the negative impact of the consequences of the reduction of financial revenues reduction due to the reduction of import customs duties on imported cars. In addition, this measure will indirectly help to increase the price competitiveness of cars produced in the territory of the Russian Federation, which the authors refer to as manufacturers of domestic brands and manufacturers of foreign brands assembled in the territory of the Russian Federation. The scientific novelty lies in the development and economic justification of the application of a unified transport tax on cars imported into the territory of the Russian Federation. The scheme of calculation of the unified transport tax without regard for a region and depending on age of the car at the time of import on customs territory of the Russian Federation is offered.