The problem of distinguishing between movable and immovable property for tax purposes and ways to solve it

The author examines the issues that arise in the practice of tax authorities and courts when distinguishing property into movable and immovable for the purposes of its qualification as an object of taxation on the property of organizations. Analyzes the approaches that have developed in judicial practice to address the issue of including or not including specific property in the number of objects of taxation. Offers an algorithm for resolving disputes related to the distinction between movable and immovable property for tax purposes, and directions for improving tax legislation.