In this work, we analyze different aspects of property and income taxation of the population, both in Russia and in a number of foreign countries. Due to the crisis in the global economy, the problem of creating an effective system of taxation at different levels of the economy has recently become even more important. The specific feature of foreign tax systems is that income taxes make the bulk of revenues to consolidated budgets. This is associated primarily with the use of progressive taxation, which came out as ineffective in the Russian Federation and was abolished in 2001. Taxpayers often tend to avoid paying income tax due to various reasons. An important problem in this regard is the financial interest of employer in understating the real level of wages in order to save on social payments. In addition, the level of income in the Russian Federation and foreign countries varies considerably. Accordingly, property taxes are one of the most promising sources of income generation of regional and local budgets in the Russian Federation. Firstly, some people from the well-to-do segment own several real estate items, and consequently, will bear the major tax burden under the fair taxation principle. Secondly, collecting property taxes at regional and local levels solves the problem of income redistribution between regions. Thirdly, it is much easier to control property as opposed to income, and therefore, tax collection will be high. Thus, the introduction of property tax in Russia is an efficient way to increase revenues of regional and local budgets.
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