Tax Regulation of Multimodal Transportation Development

Анотація

Multimodal transportation is an important component of the transport system. The development of multimodal transportation requires coordination of various modes of transport and their integration into a single organizational system that operates on the basis of the formation of logistics centers. The article considers the problem of forming an ecosystem of multimodal transportation in Ukraine, reveals the peculiarities of its taxation and interaction in the digital economy. The existing regulatory and legal support of logistic activities in Ukraine is also analyzed. At present, multimodal transportation is of great importance for the economy of Ukraine. This is one of the important innovative directions in the development of the transport system at both the national and the international levels. Despite the fact that this direction is actively developing, today there is no clear legal and contractual support for this institution. The article analyzes the role of tax regulation of multimodal transportation along with the risks of environmental burden. It is noted that in Ukraine, amendments to the legislation in the field of regulation of multimodal transportation are extremely important, as well as the need to adopt a separate law that would allow to develop modern methods of cargo delivery, improve the quality of service for consumers of transport services, and reduce transportation costs. Among the main reasons that hinder the development of mixed transportation are the following: imperfection of the regulatory and legal settlement of multimodal transportation issues and the disparity between the levels of development of the capacity of ports for processing goods and railway infrastructure. The prospect of further research is the development of a theoretical and methodological approach to the choice of strategies and instruments for the development of transport infrastructure and tax regulation of multimodal transportation.

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