IMPROVEMENT OF THE TAX POLICY AS A TOOL FOR UPGRADING UKRAINIAN RAILWAYS` FINANCIAL SITUATION

Abstract

The article presents existing models of suburban financing passenger transportation in Ukraine. These are commuter passengers transportation combined with other activities, their financing conducted through cross-subsidization; as well as suburban passenger transportation is organizationally segregated and then financed carried out, as a rule, at the expense of profits of carriers and state subsidies (if necessary).

Тhe consideration of modes of transport through the lens of the concept of sustainable development shows that rail transport should be given higher priority among universal terrestrial species. The concept of sustainable development, summarized by the UN World Summit with the participation of more than 180 countries of many international organizations and leading scientists, has systematically combined the three main components of sustainable social development: economic, environmental and social.

The legislative and regulatory documents that regulate are analyzed the issue of payment of land tax and excise duty on diesel by Ukrzaliznytsia fuel. As a result of studying the experience of other countries on these issues it is determined that in developed European countries rail transport not subject to land tax. In all existing models financing, infrastructure development occurs only at the expense or through government subsidies.

The need to abolish the excise duty on Ukrzaliznytsia of excise on diesel fuel and land taxes underrailroad tracks.

Possible sources of funding for suburban transportation are identified as excise tax on fuel produced in Ukraine and transport excise duty on imported fuel and imported vehicles duties on petroleum products, vehicles. An option is presented financing suburban passenger transportation. Suggested to develop and implement a mechanism for refunding the excise duty paid tax as part of the price of diesel fuel in the form of financing suburban passenger transportation. Proposed and justified changes to be made to the Tax Code of Ukraine and others legislative acts in order to legislate the use refunds for suburban passenger transportation.