Finance and Credit

Mechanisms of tax incentives for the development of green transport systems: The experience of Norway

Vol. 24, Iss. 4, APRIL 2018

Received: 22 March 2018

Received in revised form: 4 April 2018

Accepted: 17 April 2018

Available online: 28 April 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: O18, O33, Q42

Pages: 767—783

Ratner S.V. V.A. Trapeznikov Institute of Control Sciences, Russian Academy of Sciences, Moscow, Russian Federation

Importance In today's economic climate, tax encouragement/discouragement is the most popular and effective among other mechanisms to support environmentally friendly transport technologies. The focus of this study is the Norwegian tax system, as the country with the highest level of penetration of electric vehicles.
Objectives The article aims to examine the evolution of mechanisms of State stimulation of the distribution of vehicles with zero greenhouse gas emissions in Norway and model the main functions of transport taxation.
Methods The research involves the methods of bibliographic analysis, descriptive statistics, the case-study method, and mathematical modeling.
Results The article presents a balance model, which allows to illustrate the effect of the basic principle of the Norwegian taxation system in the conditions adapted to the current indicators of the Russian automobile market development.
Relevance The obtained theoretical conclusions and the results of applied character can be used in the development of State programs to stimulate the development of electric mobile and other types of ecologically clean transport in Russia and in solving the problems of correction of existing transport tax schemes based on environmental criteria.

Keywords: electromobiles, financial incentives, tax benefits, subsidization, recharging infrastructure


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