State transportation management agencies are entrusted with delegation of certain functions related to the regulation of the transport activity.

Delegation of functions is being gradually introduced in accordance with the development of the market of transport services and self-regulatory organizations of transport, as well as with the improvement of the management system. Certain management functions can be transferred to specialized government agencies and state unitary enterprises, non-profit organization created with the participation of operators and users of transport services, specialized structures, as well as associations, unions and other self-regulatory organizations.

The taxation system is one of the most effective tools for public transport regulation.

The taxation system in the transport sector, as well as taxes associated with transport should:

· Take into account the peculiarities of the international transport market and provide for the Russian transport organizations, at the minimum, a level playing field when working in this market;

· take into account the significant differences in the profitability of different types of transport and not to give a single operator undue competitive advantage over others;

· to provide for the normal creation of transport infrastructure, many of the objects that are "age-old" in nature, given their high capital ratio and long periods of amortization;

· encourage the use of the most cost-effective, safe and environmentally-oriented traffic engineering and technology

In the future, the tax system should transition to the 'user pays' basis, according to which the cost of transport services, including taxes, is close to full economic costs, above all - related to environmental damage caused by transport activities, and the use of infrastructure.

Budgetary financing of the transport sector should primarily be directed to:

· enforcing the fulfillment of transport functions of the government;

· ensuring maintenance of the government transit property in operational condition;

· stimulating or equity financing of major projects related to the elimination of "bottlenecks" in the transport infrastructure, including in the form of budget support or foreign commercial borrowing;

· guaranteed financing of state obligations as laid out in normative regulations, including financing for social mandates issued by the federal and regional authorities;

· targeted subsidies to users or operators of certain types of transport;

· compensation for loss of income for infrastructure owners, carriers, resulting from state regulation of tariffs;

· Implementation of measures to support the mobilization and readiness of transport

Improvement of fiscal policy in transport is carried out in the following areas:

· reduction of the budget devoted to direct subsidies, as part of the process of structural reform and increasing economic efficiency of subsidized services;

· With regards to subsidizing of certain activities - moving from covering losses of the transport operators to purchasing transport services or targeted reimbursing the users of transport services;

· increase of the initiating or partial state funding of investment projects with private capital (or the budgets of regions in the case of funding from the federal budget);

· implementation of performance-based principles in the planning and execution of budget expenditures, increase targeting of the funding of transport projects;

· rejection of the full funding of commercially-viable projects;

· avoiding budgetary financing of investment projects in the presence of competing private projects or potentially competing investment projects;

· expansion of the mid-term budget planning, reflecting the strategic direction of the transport sector;

· improving intergovernmental relations in accordance with the specification of responsibilities and powers of the different levels of government

Дата добавления: 2015-11-14