Property Tax Legal Relations: Concept and Features

The article is devoted to the study of the essential features of property tax legal relations in Russia. The author analyzes the legal positions of the Constitutional Court of the Russian Federation in the field of taxation and highlights certain approaches to understanding property tax legal relations. As part of the study, the author focuses not only on studying the practice of the Constitutional Court of the Russian Federation, but also explores the existing scientific views of the science of financial law, as well as civil law. The author highlights the features of property tax legal relations that characterize both their public law form and economic content. In connection with the findings, the article formulates the author's definition of property tax legal relations.