Importance The article deals with innovations in property taxation that have been implemented by the Russian government in recent years, and problems and perspectives for this area development. Special focus is on property classification for taxation purposes. Adequate methodological support for property taxation necessitates a comprehensive and clear classification of property items for all participants of tax relationships. Nowadays, a uniform classification is not available yet, and this confirms the relevance of the subject. Objectives We aim at developing a unique property classification for taxation purposes and a set of measures to improve the effective legal framework for property taxation in Russia. Methods Based on the in-depth study of legislation and special literature, we performed a complex theoretical analysis of the current situation in property taxation. In addition, we widely used deductive and inductive methods of research. Results We offer two variants of property classification that may be applied in combination and separately and help improve the methodological support in this area. Furthermore, we recommend amendments to the legislation to eliminate concept-based errors and ambiguous wording. These classifications may be helpful for both taxpayers and tax authorities in the process of identifying the elements of property taxation. Conclusions and Relevance The existing errors in laws and regulations hinder the development of the Russian property taxation system, therefore, certain amendments to the legislation are crucial, and we present our vision of the changes.
Keywords: depreciation, amortization, deterioration, personal property, land tax, innovation, benefits, tax base, property tax, tax burden, tax rate, real estate, fixed assets, special tax regimes, tax maneuver
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