PROPERTY TAX AS A BASIS OF TAX CAPACITY SUBJECT OF THE RUSSIAN FEDERATION
The priority objective of development of Russia is to strengthen the revenue base budgets of territories. Managing corporate property tax at the entity level RF complicated restrictions imposed on the federal level, the weak investment activity, the objective economic difficulties of growth of investment in a crisis, tax evasion. Effective realization of the potential property tax requires comprehensive studies of methodological aspects of regional tax policy.