The mechanism for collecting illegally (erroneously) provided property tax deductions for personal income tax: topical issues of law enforcement

The article discusses the legal nature of expenses in the form of unreasonably (erroneously) provided property deductions for personal income tax and special rules for claiming these losses from taxpayers. The main emphasis is placed on the lack of public law regulation of the reimbursement of funds received in such cases, and the absence in public law for this of a single concept of the admissibility and limits of the use of civil law structures and mechanisms. The author proposes an innovative procedure for exercising the powers of tax authorities to recover the amount of an unreasonably (erroneously) granted property tax deduction for personal income tax, which requires fixing in the Tax Code of the Russian Federation.