Main directions of improvement of the system of local taxation

In article the efficiency of action of the existing local taxes and also top trends and the directions of their reforming are considered. Are analysed expediency of introduction of a tax on the residential real estate and a tax on the uninhabited real estate. Questions which require the solution at introduction of a tax the real estate of inhabited appointment as a local tax are considered. It is revealed that the considerable preparatory work consisting in measures of both legal, and organizational character has to precede introduction of a tax on the real estate of inhabited appointment, otherwise introduction of this tax will not be effective.