Taxation of Railway Transport – The Experience of Russia and China

The article is devoted to the role of tax policy in the development of the transport complex, including rail transport. Tax policy has a significant impact on the investment climate and competitiveness of the entire transport industry. At the same time, the growing economic interaction between Russia and China requires an analysis and understanding of the differences in approaches to taxation in these countries, which may have an impact on the strategic decisions of transport companies and their financial results. The research was based on data from Russian Railways and China State Railway Group.