Abstract: In her article Borodina examines taxation of motor vehicles in Russia and abroad. The rationale of the topic is caused by the growing car ownership level in the world and, consequently, increasing number of taxable items as well as taxpayers (both individuals and legal entities). The object of the research is taxation of motor vehicles in Russia and abroad. The subject of the research is the tax relations arising between the state and owners of motor vehicles regarding imposing taxes on owning and using motor vehicles. Borodina carries out an analysis of mandatory payments and levies to the government (taxes, levies and quasi taxes) imposed by the Russian and European Union governments on owners of motor vehicles. Special attention is paid to the following aspects: taxation of corporate motor vehicles; the share of the land transport tax in the total amount of individual and legal entity transport taxes; distribution of transport tax burden between individuals and legal entities. In her research Borodina uses analytical, statistical and graphical research methods. The researcher also performs the following types of analysis: qualitative, quantitative, comparative and retrospective as well as the method of synthesis. The author has discovered an increase in the number of transport vehicles and car ownership level in developing and developed countries which defines prospects for taxation fo motor vehicles. The researcher analyzes experience in taxation of motor vehicles in the European Union and defines opportunities for applying this type of taxation in Russia. The author describes a model for collecting mandatory payments from organizations including that for owning and using motor vehicles and discovers a significant excess of corporate tax burden per land transport item compared to individual tax burden. The author also analyzes changes that have been made in legislation over the past five years and have had a significant influence on the tax burden of transport owners.