The Problems of Legal Qualification of Property for the Purposes of Taxation on the Property Tax of Organizations

The thesis considers the problem of legal qualification of property for the purposes of taxation on the property tax of organizations. The author found that this tax, being a reginal tax, is one of the fundamental sources of replenishment of regional and local budgets. However, the Russian legal reality reflects a low share of these revenue receipts which is dictated by insufficient theoretical and methodological development of problems of property taxation. In view of this, the purpose of this work was to develop and justify a mechanism for improving the system of taxation of property of the organizations. For the aim, general theoretical questions of taxation of the property of organizations were considered, established the criteria for the delineation of property on movable/ immovable for the purposes of taxation, analyzed the mechanism of the determining the tax base and also identifies other legal aspects. As a result of the work, the author offers the way of solving the dichotomy of movable/immovable property for tax purposes of the property of organizations and also suggested other ways of improving the current property tax of the organizations.