The evolution of property taxation of individuals in Russia in the 20th century

Purpose: Consideration of property taxation of individuals in Russia in the 20th century. Methodology: Historical legal and formal legal methods were used. Results: Since the beginning of the state, the most important question of finding the sources of the formation of the state Treasury has arisen before the society. In the course of historical development, the methods of withdrawal of income for the development of the state varied from natural fees to taxes. The search for an ideal system of taxation continues, and probably it will be long, because taxes must correspond to the peculiarities of the state, the customs of its citizens and the stage of economic development of the state. Novelty/originality/value: The article considers the development of taxation from the beginning of the first world war to the formation of this system at present.