Environmental effectiveness of the transport tax on passenger cars in the Russian Federation

The article considers the effectiveness of the application of the transport tax on passenger cars in Russia as an environmental contribution. The author analyzes automobile statistics in Russia, determines the damage caused by harmful emissions of vehicles to the environment, and identifies the importance of applying a transport tax in accordance with the current requirements of tax legislation. The relevance of the study is presented by the fact that transport taxes are considered as a mechanism of environmental regulation, as well as an element of the fiscal policy of the state, taking into account the social characteristics of the state.