Inheritance and gift tax: what should it be in Russia

The article discusses a range of issues that arise when solving the problem of the revivalof inheritance and gift tax in the Russian Federation. Methodological approaches to solving the issues of the status of the tax, determining the budget of its revenues, avoiding possible double taxation, the main elements of the new tax structure are considered. It offers author’s vision of tax payers, the object of taxation, the construction of a scale of tax rates, potential tax benefits.