TRANSFORMATION OF PROPERTY TAXATION AS TOOL TO REDUCE THE MONETARY INEQUALITY OF CITIREUS

A. Pugachev
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Abstract

Monetary inequality is one of the most pressing socio-economic problems for Russia. Taxes have so far failed to reduce inequality. Not only income taxation of citizens, but also property taxation has the potential to smooth it out. In Russia, the share of property taxes of individuals in the tax revenues of the budget is significantly lower than in many developed countries. It is shown that property taxes of individuals have a serious potential both in increasing the budget security of regions and municipalities, and in smoothing inequality. In Russia, the tools for smoothing inequality among property taxes include benefits for certain categories of citizens; transport tax on expensive cars («luxury tax»); reduction of the tax base for the property tax of individuals by the cadastral value of 20 sq. m. for apartments and 50 sq. m. for residential buildings. Taking into account foreign experience, it is proved that the introduction of inheritance and gift taxes, as well as an increase in property tax rates for owners of many real estate objects, can be significant within the framework of smoothing monetary inequality.
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转变财产税作为工具,减少城市的货币不平等
货币不平等是俄罗斯最紧迫的社会经济问题之一。到目前为止,税收未能减少不平等。不仅是公民的所得税,财产税也有可能解决这个问题。在俄罗斯,个人财产税在预算税收中所占的份额比许多发达国家要低得多。研究表明,个人财产税在提高地区和市政当局的预算安全以及消除不平等方面具有重要的潜力。在俄罗斯,消除财产税之间不平等的工具包括:为某些类别的公民提供福利;昂贵汽车的运输税(“奢侈税”);将个人财产税的计税基数按地籍价值20平方减计。公寓和50平方米。M.用于住宅建筑。考虑到国外的经验,事实证明,在平滑货币不平等的框架内,引入遗产税和赠与税,以及提高许多房地产所有者的房产税率,可能是重要的。
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