Improvement of property taxation

Problem of writing of this article - to analyse problems of property taxation of natural persons, to formulate offers on their permission. Model / methodology: when carrying out a research various methods of knowledge were used: general scientific (dialectic, system, functional) and private and scientific (legallistic, analysis, synthesis, generalization). Conclusions: legal regulation of property taxation demands further improvement. For prevention of leaving from taxation it is necessary to adopt the Federal program directed to use of modern technologies of aerial photography for identification of the objects which are not standing on the cadastral registration. The declarative order of registration of the property right to real estate does not correspond to realities. In this connection it is necessary to fix legislatively terms of registration of the property right and a measure of tax responsibility for inadequate execution of this duty. Framework research/a possibility of the subsequent use of results of scientific work: author's conclusions can be taken into account during further scientific research concerning legal regulation of property taxation. Practical value: author's conclusions can be used in law-making, law-enforcement and research activity. Originality/value: the scientific article will be interesting to teachers, graduate students, students, representatives of public authorities and local government.

имущественное налогообложение, налоговое право, налог, налоговая система, право собственности