Trends and factors of tax revenues from real estate of individuals in local budgets

The article is devoted to the study of the formation of tax revenues of local budgets in terms of taxation of real estate of individuals. The problem of filling local budgets, increasing transparency and predictability of tax revenue planning is an unconditional priority of state tax policy. According to the results of the study, it was concluded that the share of income from taxation of real estate of individuals accounts for a small amount of tax revenues, in connection with which, the main factors influencing their formation are identified, and prospects for increasing the financial stability of local budgets through taxation of real estate of individuals are identified.