Tax on the property of individuals: transition to cadastral assessment and other problems of taxation

Taxation of property of individuals is one of the important elements of the tax system of the Russian Federation. The optimal combination of fiscal and regulatory elements of property tax contributes to the solution of a number of not only fiscal problems, but also purely social ones. The article analyzes the problems of applying and levying tax on property of individuals. Particular attention is paid to the problem of collection, as one of the risks of the revenue side of municipal budgets. Considering the features and the need to switch to the cadastral basis of tax collection, a number of key problems related to the reform of taxation of property of individuals are systematized.