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D. N. Ermakov, I. V. Lipatova, M. A. Klimashina The Tools to Optimize Tax Payments in Transport Organizations

Published in journal "Taxes and Taxation", 2014-11 in rubric "TAX CALCULATION AND REPORTING", pages 1002-1009.

Resume: The article discusses the use of tools to optimize tax payments in the transport sector. The organizations engaged in transportation of goods, passengers, baggage and cargo do not have sufficient funds to renew their fleet of cars, especially after the coming into force of the law on carriers civil liability insurance. The authors point out the importance of logistics transportation and interpret statistics taken from the website of the Federal State Statistics Service. Special attention is paid to the role of the road transport which provides truck services. Through analyzing the tax indicators, the article sets out the basic tools to optimize taxation in the transport sector. The studies of Russian researchers highlighting the theoretical and methodological bases for optimization of tax payments in transport organizations served as a theoretical, methodological and empirical foundation for the present work. The authors make intensive use of regulatory legal acts in the field of tax and taxation. The novelty of the research work resides in a refined formulation of the problem and the suggestion of solutions to optimize tax payments in the Russian transport organizations. In addition, it proposes specific measures to reduce the tax burden on transport organizations and improve transportation profitability. First, complete abandonment of the imputed tax since it prevents transparency of payments between customers and carriers. Second, the provision of preferential loans to minimize the excessive tax burden. Third, carriers should be allowed to deduct the cost of the social package from the tax base.

Keywords: taxes, taxation, tax optimization, transport organizations, transportation, tools to optimize tax payments, social package, tax offenses, tax law, tax system

DOI: 10.7256/1812-8688.2014.11.12979

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