Conceptual problems of real estate taxation in the Russian Federation

The author of the article gives a critical analysis of the state of real estate taxation in our country. It is shown that the idea of allocating real estate to a single taxable base and introducing a progressive tax on local real estate has not been realized. The country continues to tax movable and immovable property through 4 property taxes, which are divided into regional and municipal parts. These taxes restrain the economic development of regions and municipalities. Methods and tools are proposed for reforming the taxation of real estate from the municipal level by introducing a property tax as a function of sustainable development of the territories.