Tax control over incomes of physical persons from rent of immovable property

Tax relations are a key source of replenishment of the state budget at all levels, which in turn allows the state to provide its own functionality. The right of private property is inviolable, whether natural or legal person, has the right to dispose of their own property, in particular, real estate, which also implies the right to sell and transfer the latter in hiring on a fee basis. Rental legal relations in the field of residential real estate are quite common in the Russian Federation, at the same time, this market, in fact, is "gray", given the fact that the predominantly settlement component of these legal relations is carried out in cash, while there are cases when contractual legal relations, generally between the parties in the proper (written) form are not concluded, which complicates the Supervisory authority the implementation of the relevant tax control. This article analyzes the General approaches to direct taxation of individuals, as well as the General characteristics of existing approaches and trends of tax monitoring in the rental market in the Russian Federation.