Abstract
Monetary inequality is one of the most pressing socio-economic problems for Russia. Taxes have so far failed to reduce inequality. Not only income taxation of citizens, but also property taxation has the potential to smooth it out.
 In Russia, the share of property taxes of individuals in the tax revenues of the budget is significantly lower than in many developed countries. It is shown that property taxes of individuals have a serious potential both in increasing the budget security of regions and municipalities, and in smoothing inequality.
 In Russia, the tools for smoothing inequality among property taxes include benefits for certain categories of citizens; transport tax on expensive cars («luxury tax»); reduction of the tax base for the property tax of individuals by the cadastral value of 20 sq. m. for apartments and 50 sq. m. for residential buildings. Taking into account foreign experience, it is proved that the introduction of inheritance and gift taxes, as well as an increase in property tax rates for owners of many real estate objects, can be significant within the framework of smoothing monetary inequality.
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