Vitaliy Pysmennyi

The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of first vehicle registration fee. Foreign experience of the mechanism of levying of car registration taxes (fees), based on carbon dioxide emissions and fuel consumption, is studied. Established that environmental car registration taxes (fees) are an important source of budget revenues, spread of production and sales of low carbon and environmental vehicles. In basis of „new” first vehicle registration fee laid a provision whereby persons, who are responsible for pollution, should bear the cost for it, is offered. It will reduce the number of vehicles that do not meet international standards of environmental safety. The proposed measures will enable to increase tax revenues, ensure economical use of energy resources, and improve the ecological situation in the country and regions.