Transport Tax Benefits: A New Ground for Discussion

The article deals with the problem of legal regulation of obtaining a tax benefit for transport tax by various categories of taxpayers. The author provides a meaningful analysis of the legal positions of the Constitutional Court of the Russian Federation on the issues of benefits for taxpayers owning vehicles with an engine power of up to 120 horsepower. At the same time, the following circumstances are noted: firstly, the confirmation by the Court of the concept of "targeting" of tax benefits is noted, and, secondly, drawing attention to the high degree of conditionality of the division of criteria for granting tax benefits by the Transport tax Court into so-called "objective" and "subjective". As a conclusion, it is noted that there is a need for a more detailed justification by the Court of decisions on tax benefits, as well as the establishment of a list of such benefits in the Tax Code of the Russian Federation, while at the same time allowing regions to choose one or another type of benefit for their establishment in the relevant territory.