The Object Represents Property in Russian Legislation in the Period from the 10 th to the Second Half of the 19 th Century: Historical and Legal Aspect

The purpose of the research. The article analyzes the evolution of the property tax object in Russian legislation in the period from the 10th to the 20th centuries, and also determines the role of the property tax at certain stages of the historical and legal development of Russia. The purpose of the research is to identify patterns within the framework of the historical and legal evolution of the property tax object in historical retrospect. Сonclusions. The development of Russian legislation on property taxation was significantly influenced by socio-economic, political and other factors. At each stage of development of legislation on property taxation, the state defined the object of the tax and the method of its assessment in different ways. For example, in the 13th—15th centuries, the main object of taxation was land, the valuation of which was significantly influenced by its location. In the second half of the 15th—17th centuries, a system of feeding was used, «elderly» for the use of land by peasants. In the 18th—mid-19th centuries, there was a transition from the land to the per capita principle of taxation, the list of property tax objects expanded to include buildings and structures on land plots, property used in business activities.