Car tax - a statutory mandatory payment from individuals and legal entities - owners of vehicles to reimburse government costs associated with road maintenance and ensuring the safety of vehicles.
Car tax in Ukraine
In Ukraine, the car tax is called the fee for the first registration of a vehicle, paid before the first registration of vehicles in Ukraine.
Maintenance of roads in Ukraine
Funds for the first registration of a vehicle, import duties on vehicles, tires, and oil products are used for road construction and road maintenance. For these purposes, the State Road Fund is created within the State Budget of Ukraine. The main administrator of budget funds of the State Road Fund of Ukraine is the State Agency of Motor Roads of Ukraine.
Economic encyclopedia: in 3 vols. ed. for the sake of Bogdan Gavrilishin. - Kyiv: Publishing Center "Academy", 2000-2002.
Tax Code of Ukraine (as amended). Information of the Verkhovna Rada of Ukraine (VVR), 2011, № 13-14, № 15-16, № 17, p.112
Law of Ukraine "On Sources of Financing of the Road Economy of Ukraine" (as amended). Information of the Verkhovna Rada of Ukraine (VVR), 1991, No. 47, Article 648
"Report of the State Agency of Motor Roads of Ukraine for 2013" [link not available from June 2019]
Official site of the State Agency of Motor Roads of Ukraine