Transport, ecology and taxes in the context of globalization

Abstract

Research background: One of the global problems of modern transport is the harmful impact on the environment due to the use of carbon fuels. This is especially true in the context of the globalization of the economy and en-vironmental problems. The world has long been in the process of switching to alternative energy sources and reducing the use of fossil fuels. Adminis-trative measures and taxation of CO2 emissions are applied. Purpose of the article: The purpose of the article is to conduct a literary review in peer-reviewed publications on the problem of transport taxes and to make proposals for the introduction of an environmental tax within the framework of the classification of taxes proposed by the author for the pur-pose of their introduction. This analysis showed the predominance of publi-cations with an environmental aspect. Basically, the authors analyze the application of taxes on CO2 emissions, as well as various methods (logistical, technological, managerial) to reduce these emissions and improve the efficiency of transport systems. The main object of research is road transport, to a lesser extent - air transport and sea transport. Methods: The system approach, methods of scientific abstraction, formal logic, dialectical-theoretical methods, the method of empirical analysis, and other economic methods were mainly used in obtaining research results. Findings & Value added: The article deals with the modern problems of calculating and paying the transport tax, its role in the costs of transport organizations. The transport tax in Russia is likely to be replaced by an en-vironmental tax. The variants of introducing the “ecological” component in the transport tax used in Singapura are proposed. The classification of taxes proposed by the author for the purpose of their introduction can also serve the purpose of preserving the environment.