Foreign experience in property taxation regulation (on the example of the USA and Great Britain)

Currently, in the Russian Federation, the reform of taxation of property of organizations and individuals is at the stage of completion. But, despite this, the taxation of property arises problems of both organizational and institutional nature. In this regard, the purpose of this article is to study foreign experience using the example of the United States and Great Britain. The results of the study allowed us to draw conclusions regarding the possibility of using certain elements of property taxation regulation in the Russian Federation.