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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.


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About authors

Zotikov Nikolay Z.
Candidate of Economics Sciences, Associate Professor, Department of Finance, Credit and Economic Security, Chuvash State University, Russia, Cheboksary (; ORCID:

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.