Novations in the system of property taxation: do old challenges are solved

The article describes the stages of reforming the property taxation system in Russia that occurred over the past 20 years, reveals the main positive and negative aspects of the chapters on the taxation of property of organizations and individuals entered into the Tax Code of the Russian Federation. The author conducts a critical analysis of the basic elements of the tax on the property of individuals and formulates proposals for the improvement of relevant legislative norms.