Issue page

DOI: 10.47026/2499-9636-2020-2-1-16

Zotikov N.Z.

Property Taxation: Areas of Improvement

Keywords: tax classification, property taxes, taxable object, cadastral value, budget, investments, average annual cost.

Taxes paid to the budget system of the Russian Federation can be classified in many ways. Tax classification is grouping statutory taxes and fees determined by the goals and objectives of their systematization. In practice, the following forms of tax classification are used: by the method of levying; by the authority that sets taxes; by the purpose that the tax is imposed; by the subject – taxpayer; by the level of the budget to which the tax is charged; by the terms of payment, etc. The article deals with property taxes, which are the result of taxes classification on such grounds as the object of taxation, i.e. what is taxed. By the object of taxation taxes can be classified as follows: property and non-property (subsoil license, etc.), taxes for actions (e.g. VAT in which the object of taxation is realization of goods in the territory of the Russian Federation), the tax for a result (tax profit). The legislation qualifies the property tax of individuals, the property tax of organizations, land tax, i.e. those objects for which the taxable base is their value as property taxes. The purpose of the article is to identify the role and significance of taxes in forming local and regional budget revenues, and directions for improving property taxation. The study was based on data from Rosstat (Federal State Statistics Service), the Ministry of Finance, the Federal Treasury, the Federal Tax Service of Russia, the Ministry of Economic Development, as well as expert opinions and analytical materials. The study substantiates the need for more active using cadastral valuation of property for tax purposes and shows its significant underestimation in terms of generating budget revenues. A distinctive feature of property taxes is that they do not depend either on the economic situation or on the results of financial and economic activities of economic entities and during a period of economic decline, they are the most stable for budgets. The study has shown an insignificant role of property taxes in the amount of tax revenues in budgets, in GDP, and gives the directions for further improvement of property taxation.


  1. Aliev B.Kh., Abdulgalimov A.M., Aliev M.B. Teoriya i istoriya nalogooblozheniya [Tax theory and history. Moscow, Vuzovskii uchebnik Publ., 2008, 240 p.
  2. Bogachev S.V., Pinskaya M.R. Formirovanie uslovii dlya rosta imushchestvennykh nalogov i sborov mestnykh byudzhetov [Formation of conditions for growth of property taxes and fees of local budgets]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii, 2018, no. 4(199), pp. 96–102.
  3. Konsolidirovannyi byudzhet Rossiiskoi Federatsii i byudzhetov gosudarstvennykh vnebyudzhetnykh fondov [Consolidated budget of the Russian Federation and budgets of state extra-budgetary funds]. Available at: (Access Date 2020, Apr. 27).
  4. Krainev A. Nalog na imushchestvo organizatsii: poyavlenie novykh «kadastrovykh» ob”ektov [Tax on property of organizations: emergence of new “cadastral” objects]. Available at: (Access Date 2020, Apr. 27).
  5. Mishustin M.V. Strategiya formirovaniya imushchestvennogo nalogooblozheniya v Rossii: dis. … d-ra ekon. nauk [Strategy of formation of property taxation in Russia. Abstract of Doct. Diss.]. Moscow, 2010, 52 p.
  6. Nalogovyi pasport sub”ekta RF [Tax passport of the subject of the Russian Federation]. Federal’naya nalogovaya sluzhba. Available at: (Access Date 2020, Apr. 27).
  7. Osnovnye napravleniya byudzhetnoi, nalogovoi i tamozhenno-tarifnoi politiki na 2020 god i na planovyi period 2021 i 2022 godov (utv. Minfinom Rossii) [The main directions of the budget, tax and customs-tariff policy for 2020 and for the planning period 2021 and 2022 (Ed. Ministry of Finance of the Russian Federation)]. Available at: LAW_308390 (Access Date 2020, Apr. 27).
  8. Petrova Yu., Koval’ L. Imushchestvennye nalogi [Assessed taxes]. Available at: (Access Date 2020, Apr. 27).

About authors

Zotikov Nikolay Z.
Candidate of Economics Sciences, Associate Professor, Finance, Credit and Statistics Department, Chuvash State University, Russia, Cheboksary (; )

Article link

Zotikov N.Z. Property Taxation: Areas of  Improvement [Electronic resource] // Oeconomia et Jus. – 2020. – №2. P. 1-16. – URL: DOI: 10.47026/2499-9636-2020-2-1-16.