Abstract: The research is devoted to regional features of collecting transport tax from physical persons. Almost every family in Russia owns a car or other vehicle, which are subject to taxation, so the question of levying the vehicle tax and identification of regional features of its collection are relevant to all Russians. The object of this research is the taxation of vehicles belonging to physical persons in the Russian Federation. The subject of the research is the tax relations arising between the state and individuals on the taxation of vehicles.In her research Borodina analyzes dynamics and structure of payments for the transportation tax levied on individuals. Special attention is paid to the following aspects: the structure of distribution of vehicles and amount of vehicle tax according to the Federal districts; the detailed analysis of the collecting transport tax from physical persons in the Central Federal district. In her research Borodina has used statistical, analytical and graphical research methods and carried out qualitative, quantitative, comparative and retrospective analysis. The researcher has also used the method of synthesis. The main results and conclusions of the research are the following. The author has discovered inhomogeneous distribution of transport tax sums collectged from individuals in federal districts and Russian Federation constituents. The transport tax burden has been shifted from light motor vehicles and motor bikes towards trucks and air vehicles owned by individuals. The author has also discovered the low profitability of implying multiplying coefficients for light motor vehicles for the budgets of the Central Federal District constituents. Based on the analysis of legislative acts of the Central Federal District constituents the author has found out that many regions do not use the opportunity to apply tax priviledges and differentiated tax rates offered by the Tax Code of the Russian Federation which significantly reduces the regulating and social functions of transport tax.