title: Theoretical and methodological aspects of  building optimal system of transport payments
metadata.name: dc.contributor.author
metadata.value: Mayburov, Igor A. 
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Leontyeva, Yulia V. 
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2017-10-10T09:47:22Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2017-10-10T09:47:22Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2017-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Mayburov I. A., Leontyeva Yu. V. Theoretical and methodological aspects of  building optimal system of transport payments. St Petersburg University Journal of Economic Studies, 2017, vol. 33, issue 3, pp. 392–414.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu05.2017.303
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/8457
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The purpose of this article is to analyze the theoretical and methodological basis of building an optimal system of transport payments. That includes establishing classification criteria, functions and principles of building the system. The article substantiates that the use of roads and bridges called for the formation of specific tools of transport payments. The paper systemizes the key negative externalities of car use that need to correct through transport tax. The authors suggest six most relevant classifications of transport payments, which are essential for the purposes of analysis and comparison. 
  The article substantiates that through the simultaneous implementation of fiscal and regulatory functions, the transport payments embody the idea of double dividend, where environmentally oriented behavior of car owners will be accompany by the formation of stable revenue sources for road construction and environmental protection. The work offers principles of building optimal system of transport payments consisting of well-known and new principles. The article further develops the benefit principle in transport payments as well as the social optimum principle. In addition, it provides definitions for original principles identified by the author: the principle of comprehensiveness, the principle of differentiation, principle of payment collection at time of service, and the principle of designation. Refs 27. Figs 5. Table 1.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The study was carried out with the financial support of the Russian Foundation for Basic Research (RFBR), project No. 17-22-21001.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Volume 33; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: transport payments
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: taxes
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: fees
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: para-fiscal taxes
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: classification
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: function
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: principles
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: optimal taxation
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Theoretical and methodological aspects of  building optimal system of transport payments
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 03-Mayburov.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/8457/1/03-Mayburov.pdf
resources.format: Adobe PDF
resources.size: 289,65 kB