ФИСКАЛЬНОЕ РЕГУЛИРОВАНИЕ ПРОЦЕССОВ ВЛАДЕНИЯ И ИСПОЛЬЗОВАНИЯ ГРУЗОВОГО КОММЕРЧЕСКОГО ТРАНСПОРТА В РОССИИ

The paper gives a detailed description of the types of taxes and fees levied in Russia in the process of purchasing and commercial use of trucks. The author substantiates the point that in terms of their commercial use intensity taxes can be classified as permanent, variable and economic. It is concluded that the cost of ownership and commercial use of truck vehicles differs depending on the type of the latter. Recommendations are given on the further improvement of the taxation system for truck vehicles in Russia.