Tax Burden in the Management of Fixed Assets of Transport Enterprises in Ukraine

The purpose of the article is to analyze the structure and dynamics of the tax burden in the management system of fixed assets in transport enterprises based on a study of macroeconomic indicators and information provided by the State Tax Service of Ukraine and the State Statistics Service of Ukraine. Disparities in the tax burden, a significant increase in the amount of taxes paid are identified; their structure and distribution between periods and modes of transport are calculated. A significant increase in tax pressure on transport companies has been determined for all indicators. The amount of taxes paid increased more than two and a half times in 2015–2019, including the increase by 23% in 2019. The largest part of tax payments is occupied by value added tax and taxes and fees on personal income (a total of 47% of all tax payments), income tax, property tax, single tax, rent for transportation and use of subsoil, special use of water, environmental and excise taxes, fees for parking spaces for vehicles. A significant share is made up of other revenues related to the specifics of the activities of transport companies, in particular, the State form of ownership. The share of total taxes in net sales revenue at transport enterprises reaches 12.1%, the proportion of income tax in the book value of fixed assets increased to 1.1%. The unit value of fixed assets generates 12% of tax revenues. Given the capital intensity of the transport industry, the significant level of depreciation of fixed assets, insufficient use of depreciation as a tax shield and significant tax pressure on transport companies, it is important to find ways to improve tax planning, which should be considered in the fixed assets management system. The tax policy of the State should be aimed at supporting transport companies in the renewal and modernization of rolling stock and transport infrastructure.