Abstract:

The article presents a comparative analysis of the existing system of excise duties on energy in the European Union and the system of excise taxes on motor fuel in Russia. The subject of the study is the structure and dynamics of excise duty revenues in Russia by type of energy product, depending on the volume of consumption and tax rates. A conclusion is drawn that the mechanism of taxing motor fuel is based on the volume of the consumed resources and does not take into account their environmental damage and energy content. The author argues that tax rates on motor fuel need to take into account its energy efficiency characteristics and the level of carbon dioxide emissions. The author concludes that by implementing the proposed changes it would be possible to have a considerable fiscal effect in terms of public revenue and to tackle the existing distortions the existing distortions for two competing sources of energy (petrol versus diesel fuel). The new approach would also encourage a transition to environmentally friendly types of fuel, the adoption of new technologies in car making and a reduction in pollutant emissions.