The role and significance of individual property taxes as a source of financial resources development of governmental units[Роль И Значение Поимущественных Налогов С Физических Лиц Как Источник Формирования Финансовых Ресурсов Публично-Правовых Образований]

This article is a comprehensive research on burning issues of municipal, tax and budget law. The paper considers problems of individual property taxation being currently the most important funding source of local and regional budgets. Major topical issues of levying individual property, land and transport taxes are revealed. Presently, property taxation is the major source of local budgets and crucial (in the part of transport tax) for the budgets of the RF constituent entities, which, in general, refers to both individual property taxation history in Russia and taxation in other countries. Based on the research results, conclusion was made about the current absence of the balanced taxation system in Russia and lack of sources of budget funding “within the responsibility” of local and regional governments, considering inter alia the “double” structure of local government – at the level of municipal and urban (rural) settlement (district). The given circumstances, on the one hand, meet the requirements of power consolidation in the frames of existing “top-down operation” of executive power and on the other hand, reduce the local and regional government independence level in solving not only delegated, but also their local issues. They increase financial dependence of local government on regional authorities and that of regions on the federal center. Such insufficiency of tax basis is historically rooted, but cannot be justified in modern macroeconomic conditions, as it reduces both economic mobility of local and regional governments, and the acuity of municipal and regional response to the needs of the local population under their responsibility. The paper provides ways to overcome such dependence without violating the interests of the federal center.