The role of the transport tax in the formation of the regional budget

In the article the essence of the vehicle tax and its importance as a source of financial resource regions. The significance of this tax is that it is an indispensable source of replenishment of the state budget, as well as regulate the economic processes, ensures the fulfillment of social guarantees, and forms the basis of independence and autonomy of the RF subjects. Basic research methods: observation and collection of facts, analysis, method of induction and deduction. During the study the characteristic of the major changes of calculation of this tax for expensive vehicles. This change applies to organizations-payers who have expensive cars 2014 release on the balance sheet. The analysis of the income tax in the Republic of Crimea. Since 2015, and in the Crimea vehicle owners began to pay the tax in question, but the tax is still slightly lower than in other regions of Russia.