Annotation

Due to the need to implement the social policy outlined in the Constitution of the Russian Federation, which includes measures to support socially vulnerable groups, the state applies tax incentives to reduce the tax burden. The methodological basis is a set of general and specific scientific methods based on the dialectical theory of knowledge and aimed at achieving the stated research goal of analyzing the application of tax incentives on the property of individuals and identifying problems in their provision based on an analysis of judicial practice. This article examines judicial decisions on disputes arising from the application of the provisions of the Tax Code of the Russian Federation, identifies problems in the application of tax incentives, and substantiates the need for informational and advisory work to eliminate multiple interpretations of the provisions of current legislation regulating tax incentives.