Legal Regulation of Property Taxation in the Context of Property Law

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.