Actual problems of legal regulation of property taxes of individuals in the Russian Federation in modern conditions

Abstract

The article gives the author's vision of the problems of legal regulation of property taxation of individuals in the Russian Federation and ways to solve them within the framework of the modern anti-crisis financial and legal mechanism. It is concluded that an effective legal regime for property taxation should be built on the unity of the fiscal and regulatory functions of taxes. The foreign experience of property taxation of individuals is analyzed in terms of its possible reception. Proposals for the introduction of a new one-time tax on the acquisition of real estate, the revival of the tax on property transferred through inheritance and donation are substantiated; criteria for differentiation of tax rates for property tax on individuals, including in relation to property used for business purposes. The author's assessment of the concept of family property taxation is given; luxury taxation; unified real estate tax and prospects for their implementation in domestic tax legislation.