The article highlights the problematic issues related to the introduction of a unified real estate tax to replace property taxes. An analysis of foreign experience does not substantiate a definite conclusion on the advantages of establishing a unified real estate tax in lieu of a group of taxes. The author asserts that the progressive tax rate for land plots is ineffective. Land, unlike the premises, can be divided into smaller and cheaper portions. Application of the progressive scale of taxation for buildings and premises, vice versa is more efficient, since the availability in the possession of expensive property, in most cases, indicates a high solvency. The paper considers some aspects of tax legislation improvement from the perspective of tax functions. The existing experience of the introduction of real estate tax shows the need for considerable preparatory work at both the local and federal levels; it requires completion of the implementation of the provisions of land law; to create a unified real estate cadastre to ensure the interaction between tax authorities and the cadastral accounting services. The article points out the importance to define approaches to be applied in the evaluation, as well as with the techniques of tax base formation, the procedures of settlements and new tax payment. In this case, it will create a real possibility of practical solution of public regulating of this sphere of social relations, which is of considerable importance. The author proposes to improve property taxation, which will enable to perform a more complete realization of fiscal, social and control functions of taxes.
Keywords: real estate, land tax, property, tax function, cadastre, law
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