Legal Regulation of Property Taxation in the Context of Property Law
( Pp. 26-32)
More about authors
Rita A. Toria
Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation
Abstract:
The purpose of this article is the content of property rights in the context of the completeness of tax collection, since the topic of organizational and legal forms of interaction between the Federal Tax Service and public authorities in the Russian Federation is of interest from the perspective of the Federal Tax Service performing its main function—tax collection. It is noted that taxation issues are inextricably linked to ownership issues, while there is a difference in taxation of real estate of organizations and real estate of individuals, and that when calculating and collecting taxes, information recorded in the Unified State Register of Legal Entities will play a key role in determining the tax base. It is proved that the state registration of rights plays a significant positive role in stabilizing civil turnover and public relations, both in connection with the acquisition of residential real estate by citizens and legal entities, and in connection with the turnover of non–residential real estate. It counts as the relevant information recorded in the EGRN, there is no right. However, this interpretation is erroneous. Paragraph 2 of Article 8.1 of the Civil Code provides for the possibility of the emergence, modification or termination of property rights at a time other than that established by the general rules for making a corresponding entry in the Unified State Register of Legal Entities. The correctness of the above-mentioned approach is confirmed by acts of the highest judicial instances.
How to Cite:
Toria R. A. Legal Regulation of Property Taxation in the Context of Property Law // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2025. Vol. 21. № 2. P. 26-32. (in Russ.) DOI: 10.33693/2541-8025-2025-21-2-26-32. EDN: CJGDDB
Reference list:
The Tax Code of the Russian Federation.
The Civil Code of the Russian Federation, Article 1152, paragraph 4. 3.
Federal Law «On State Registration of Real Estate» dated July 13, 2015 N 218-FZ—Part 1 of Article 69.
Federal Law No. 122-FZ dated July 21, 1997 «On State Registration of Rights to Immovable Property and Transactions with it.»
Federal Law No. 137-FZ dated 10/25/2001 «On the Enactment of the Land Code of the Russian Federation», paragraph 9 of Article 3.
Review of Judicial Practice of the Supreme Court of the Russian Federation No. 2 (2021) (approved by the Presidium of the Supreme Court of the Russian Federation on 30.06.2021). Bulletin of the Supreme Court of the Russian Federation, No. 10, October, 2022.
Resolution of the Plenum of the Supreme Court of the Russian Federation dated 05/29/2012 No. 9 «On Judicial practice in inheritance cases». Bulletin of the Supreme Court of the Russian Federation, No. 7, July, 2012, p. 34.
Ruling of the Judicial Board for Civil Cases of the Supreme Court of the Russian Federation dated 19.01.2021 No. 18-KG20-91-K4 // SPS ConsultantPlus (date of application: 12/10/2024).
Ruling of the Judicial Board for Economic Disputes of the Supreme Court of the Russian Federation dated 01/25/2022 No. 307-ES21-19088 in case No. A56-53971/2020 // SPS ConsultantPlus (date of application: 12/10/2024)
Review of Judicial Practice of the Supreme Court of the Russian Federation No. 2 (2019), approved by the Presidium of the Supreme Court of the Russian Federation on 17.07.2019. Bulletin of the Supreme Court of the Russian Federation, No. 2, February, 2020, p. 18.
Butaeva E. S. The socio-legal essence of property rights // Actual issues of economic sciences. 2015. No. 45. p. 134.
Gorbunova O. N. Problems of the science of financial law in modern conditions.
Gracheva E. Y. Financial sovereignty—myth or reality? // Bulletin of the O. E. Kutafin University. 2023. No. 7 (107). p. 25.
Karaseva M. V. Constitution of the Russian Federation and issues of subjects of financial law // Bulletin of the VSU. Series: Law. 2022. No. 2 (49). P. 240.
Kuznetsov L. D. The tax system of Russia at the present time // Innovation and investment. 2016. No. 11. pp. 137–142. pp. 138.
Pokrovsky I. A. Basic problems of civil law. Moscow, 2001. From 192 to Butaeva E. S. Socio–legal essence of property rights // Actual issues of economic sciences. 2015. No. 45. pp. 136.
Tolstopyatenko G. P. Integration tax law and the new world order // Actual problems of Russian law. 2020. No. 11 (120). —p. 23.
Useikin A. K. Property and the right of ownership // Man: crime and punishment. 2013. No. 2. pp. 86.
Khimicheva N. I. Russian financial law at the present stage // Leningrad Law Journal. 2013. No. 3 (33). pp. 12.
Khatuntsev O. A. Theoretical aspects of the content of property rights// Problems of economics and legal practice. 2008. No. 2. P. 280.
Yakupov Z. S. On the relationship between the institutions of property law and taxation // VEPS. 2014. No. 3. p. 115.
The Civil Code of the Russian Federation, Article 1152, paragraph 4. 3.
Federal Law «On State Registration of Real Estate» dated July 13, 2015 N 218-FZ—Part 1 of Article 69.
Federal Law No. 122-FZ dated July 21, 1997 «On State Registration of Rights to Immovable Property and Transactions with it.»
Federal Law No. 137-FZ dated 10/25/2001 «On the Enactment of the Land Code of the Russian Federation», paragraph 9 of Article 3.
Review of Judicial Practice of the Supreme Court of the Russian Federation No. 2 (2021) (approved by the Presidium of the Supreme Court of the Russian Federation on 30.06.2021). Bulletin of the Supreme Court of the Russian Federation, No. 10, October, 2022.
Resolution of the Plenum of the Supreme Court of the Russian Federation dated 05/29/2012 No. 9 «On Judicial practice in inheritance cases». Bulletin of the Supreme Court of the Russian Federation, No. 7, July, 2012, p. 34.
Ruling of the Judicial Board for Civil Cases of the Supreme Court of the Russian Federation dated 19.01.2021 No. 18-KG20-91-K4 // SPS ConsultantPlus (date of application: 12/10/2024).
Ruling of the Judicial Board for Economic Disputes of the Supreme Court of the Russian Federation dated 01/25/2022 No. 307-ES21-19088 in case No. A56-53971/2020 // SPS ConsultantPlus (date of application: 12/10/2024)
Review of Judicial Practice of the Supreme Court of the Russian Federation No. 2 (2019), approved by the Presidium of the Supreme Court of the Russian Federation on 17.07.2019. Bulletin of the Supreme Court of the Russian Federation, No. 2, February, 2020, p. 18.
Butaeva E. S. The socio-legal essence of property rights // Actual issues of economic sciences. 2015. No. 45. p. 134.
Gorbunova O. N. Problems of the science of financial law in modern conditions.
Gracheva E. Y. Financial sovereignty—myth or reality? // Bulletin of the O. E. Kutafin University. 2023. No. 7 (107). p. 25.
Karaseva M. V. Constitution of the Russian Federation and issues of subjects of financial law // Bulletin of the VSU. Series: Law. 2022. No. 2 (49). P. 240.
Kuznetsov L. D. The tax system of Russia at the present time // Innovation and investment. 2016. No. 11. pp. 137–142. pp. 138.
Pokrovsky I. A. Basic problems of civil law. Moscow, 2001. From 192 to Butaeva E. S. Socio–legal essence of property rights // Actual issues of economic sciences. 2015. No. 45. pp. 136.
Tolstopyatenko G. P. Integration tax law and the new world order // Actual problems of Russian law. 2020. No. 11 (120). —p. 23.
Useikin A. K. Property and the right of ownership // Man: crime and punishment. 2013. No. 2. pp. 86.
Khimicheva N. I. Russian financial law at the present stage // Leningrad Law Journal. 2013. No. 3 (33). pp. 12.
Khatuntsev O. A. Theoretical aspects of the content of property rights// Problems of economics and legal practice. 2008. No. 2. P. 280.
Yakupov Z. S. On the relationship between the institutions of property law and taxation // VEPS. 2014. No. 3. p. 115.
Keywords:
taxation of real estate; financial stability, financial sovereignty; taxation of real estate of organizations and real estate of individuals..
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