Reforming the Tax on the Property of Individuals

Abstract

The article examines the historical aspects of taxation of the property of individuals in the Soviet Union and the Russian Federation. The issues of determining the object of taxation and its assessment are considered. At all times, immovable property belongs to the object of taxation. This object is almost impossible to hide and evade tax. Property tax has always been calculated based on its value. The procedure for determining the value changed as well as the list of objects subject to tax. It is noted that the tax on the property of individuals has a great impact on the relationship between the tax payer and the state, when making any changes that increase the amount of payment, it is necessary to take into account the interests of not only the state, but also citizens who pay taxes. If there is an object of taxation, the payment of tax does not depend on the availability of the source of payment. The analysis of personal property tax receipts in the Russian Federation and the Irkutsk region was carried out. Based on the analysis, the conclusion is formulated that the tax on the property of individuals is not particularly important in the formation of municipal budget revenues at the present time. According to this tax, there is a large list of benefits that exempt from paying tax in full or reduce the amount of tax. When establishing the procedure for calculating taxes and tax benefits, it is proposed to take into account the location and destination of property owned by individuals.