Improving the Taxation of the Property of Individuals in the Russian Federation as a Tool to Reduce Social Inequality

The relevance of the study is determined by the stratification of the country’s population by the level of wealth, the means of reducing the level of which can be the reform of property taxation of individuals. The subject of the study is the relationship between social inequality and property taxation. The purpose of the work is to develop proposals for reforming the taxation of property of individuals based on scientific approaches to the study of the relationship between social inequality and property taxation; assessment of the level of social inequality based on the experience of various countries in the taxation of property of individuals. The practical significance and scientific value of the study lies in the proposal of options for further innovations in the field of taxation of property of individuals in order to level the level of social inequality. It has been established that in the conditions of the coronavirus pandemic, the prosperity of the population has increased and the level of social inequality has increased, which indicates the presence of a significant tax base for property taxation and necessitates its reform. The expediency of borrowing the best practices of foreign countries on the introduction of increased tax rates on expensive property, as well as on the expansion of the object of taxation, recognizing the total value of a person’s property, taking into account its sources, is justified. Conclusions are drawn that in the domestic and foreign literature, the relationship between inequality and property taxation is not disclosed deeply enough. Proposals have been formulated to increase taxation of the super-rich segments of the population.

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