Features of the payment of property taxes by individuals

The article is devoted to solving the taxation of individuals whose decisions are aimed at ensuring tax revenues. The legislator is the most simplified procedure for calculating and paying property tax and individuals, but at the same time they must face a lack of knowledge about taxes and fees in the population, which leads to adverse consequences for taxpayers and the budget system of the Russian Federation. In this regard, it seems necessary to examine in more detail the relevant legal relations and identify the causes of such consequences, to eliminate which it is necessary to determine a set of measures to minimize tax violations in this area, because the proper functioning of the entire financial system of the Russian Federation depends on it. The main problem, nevertheless, is seen in the proper provision of tax administration, which, on the territory of the Russian Federation, is little developed, as it is aimed at solving problems in the field of tax control, however, other issues remain open. One of these unresolved problems is the ability of the tax authorities to provide information to taxpayers, aimed at providing accessible information regarding the current scope of rights and obligations of taxpayers and tax authorities, ways to protect violated rights and legitimate interests by taxpayers. The result of such information is an increase in the level of tax culture in the territory of the Russian Federation, which affects the level of investment attractiveness of our country. Existing awareness tools are often not available to all taxpayers, which makes fulfilling a tax obligation difficult for most citizens, and this, in turn, reduces public confidence in legislative and executive state authorities that ensure tax reform is implemented in the current time period.

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