Subject This article deals with the issues of minimization of tax on property of individuals. Objectives The article aims to consider the problems of realization of citizens' rights to housing in the perspective of the State tax policy and develop recommendations on their solution. Methods For the study, I used the methods of functional and structural modeling, a systems approach, logical analysis, and statistical methods. Results The article identifies the links between the availability of housing for citizens and the tax burden limiting the citizens' realization of the constitutional right to housing, childhood and maternity, as well as the ways of solving the problems identified. Conclusions and Relevance The new principles for calculating the individual property tax reduce the affordability of housing, thus suppressing the institutions of motherhood and childhood in Russia, for they do not encourage financially an increase in the number of children in families.
Keywords: availability of housing, property tax, burden, cadastral value, income
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