Property taxation as the basis of local budget in the Russian Federation

Introduction: the equitable distribution of financial resources is one of the main problems of a law-governed state. On a nationwide scale making decisions on forming the system of profitable sources of the local budgets and distributing the funds of the state budget is intended to ensure the implementation of the state fun ctions in the conditions of a limited income. In the legal regulation of these activities a key role is played by the interpenetration of the norms of tax, budgetary and municipal law. In the modern legal science there have not been developed any clear ideas of the concept of “property” for the tax purposes. The special aspects of the modern legal regulation of this scientific problem deserve the researchers’ attention. The purpose of the research is the need to formulate new approaches to the redistribution of the budget revenues of the Russian Federation, with the transfer of authority of collecting main receipts and spending them to the municipal entities. Today in the Russian legal science there are no fundamental developments based on the systematization, interpenetration and unity of the norms of different branches, such as budget, tax and municipal law. The methodological framework for the research is the general scientific methods of cognition. In particular, the formal legal method involves the study of the legal basis of the current budget and tax legislation regulating the issues of forming profitable sources of the local budgets; the system analysis of the object reveals the essential characteristics of property as an object of local taxation; the comparative historical research method allows to highlight the peculiarities of the legal regulation of the local taxation (in terms of revenue sources and spending areas of the budget) at different stages of the historical development; the comparative law method allows to identify the different approaches to property taxation in different countries. Results: the author specifies the definition of the essential features of the concept of “property” for the tax purposes, as well as identifies a range of problems arising in the application of the new regulatory framework, which aims to provide reforming the system of property taxation in the Russian Federation. Conclusions: in the scientific article the stages of forming and developing the local property taxation, as well as the problems of its reforming are highlighted. The author offers the ways of solving the problems that have arisen in connection with the ongoing reform of the local property taxation in modern Russia. The scope of the research results: the scientific article is of theoretical and applied nature. The selected scientific approaches allow solving both a range of theoretical problems of the complex of financial and municipal law branches and contribute to understanding the budget and legal activities of a federal state. The applied nature of the research may be used for improving the financial and legal mechanism of ensuring the constitutionally reasonable and effective formation of the revenue sources system of local taxation.