Financial aspects of transport tax administration

He financial aspects of tax administration remain highly relevant, as tax revenues form the basis of the territories' budgets. The article assesses the importance of revenues from the payment of transport tax for the consolidated budgets of the regions, including the budgets of the subjects of the Russian Federation. For a number of subjects of the Russian Federation, the size of the loss of income from the provision of tax benefits and the formation of arrears has been estimated. The opinion on the activation of the regulatory function of the transport tax is substantiated.