The Transformation of Russian Legislation Defining the Object of Property Taxation in the Period from the Second Half of the XIXth to the XXth Century
( Pp. 186-190)

Abstract: The purpose of the research. The article analyzes the evolution of the property tax object in Russian legislation in the period from the second half of the 19 th to the 20 th centuries, and also determines the role of the property tax at certain stages of the historical and legal development of Russia. The purpose of the research is to identify patterns within the framework of the historical and legal evolution of the property tax object in historical retrospect. Сonclusions. The period from the middle of the 19th century to 1917 is characterized by the abolition of serfdom, which led to the abolition of the poll tax, a return to the property principle of taxation, the list of objects of property taxation gradually expanded due to the introduction of a real estate tax since 1863, a state apartment tax since 1893, vehicle tax since 1903, tax on telephone sets since 1914. The abolition of private ownership of land and buildings according to the Decree of the All-Russian Central Executive Committee of August 20, 1918 predetermined the subsequent development of the legal regulation of property taxation in the Soviet state and the revision of the taxation procedure previously in force in the Russian Empire. After 1920, property taxation was carried out in the form of personal income tax.
From the middle to the end of the 20th century, the procedure for taxation of property was revised, followed by the allocation of taxes on various property objects, land tax, real estate tax, and transport tax.

Kuznetsov I.A. The Transformation of Russian Legislation Defining the Object of Property Taxation in the Period from the Second Half of the XIXth to the XXth Century // Gaps in Russian Legislation. 2024. Vol. 17. №1. Pp. 186-190. (in Russ.). EDN: OIYGDO

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taxation of property in Russia, legislation, object of taxation, land tax, building tax, transport tax..