Engine Power as Quantitative Measure of Transport Tax Economic Basis

From the legal positions of the Supreme Court and the Constitutional Court of the Russian Federation the author derives an approach to the understanding of the economic basis of transport tax, from which the highest courts and tax authorities proceed. The article substantiates that the levying of transport tax on the basis of engine power does not correspond to the economic basis of transport tax and violates the principle of equal tax burden. The author concludes that the transport tax needs to be reformed and outlines a possible vector of such reforms.