On reforming the property taxation of individuals in the Russian Federation (by the results of the survey of tax experts)

The reform of any tax, including the tax on property of individuals, should be based on the opinion of professionals in the field of taxation. The article considers the results of a survey of leading domestic tax experts - participants in the international tax symposium. Innovations are proposedfor the rate and base of the tax on property of individuals in the Russian Federation of a social orientation with diversification for oligarchs and socially unprotected segments of the population, on the formation of an effective owner, for the synchronization of property taxation in the Russian Federation and Belarus.