Published: 15 January 2016
Purpose. To define the conditions which allow to increase the potential of property taxes, calculated by the tax author-ities of the Russian Federation. Methods. Current system and method of calculating property taxes with the utilization of tax authorities’ data bases are analyzed. Results. The analysis included the determination of the nomenclature of factors that contribute to the lowering of tax calculation efficiency. Aside from the causes that result in increasing the cost price of tax calculation (postage, human cost), a deficiency in correct application of tax rate categories in property tax calculation by the tax authori-ties was discovered. As a result of the conducted study a system that allows to increase the potential of property taxes was proposed. Scientific novelty. The causes of the application of incorrect rate category were detected in the calculation of personal property tax, through which a lowering in the final sum of tax happens.