Abstract
<jats:p>Comparing property tax systems for individuals in Russia and developed countries, the author proposes adopting the strengths of foreign models while preserving the advantages of the domestic approach. The research aims to develop recommendations for improving the legal framework governing tax authorities' activities in monitoring property tax assessment and payment, based on theoretical and legal analysis. The study employs methods of analysis, generalization, observation, classification, systematization, induction, deduction, and review of legislation and scholarly literature. Key findings include original definitions of &quot;tax control,&quot; &quot;forms of tax control,&quot; and &quot;methods of tax control&quot;; as well as proposals for amending the Tax Code of the Russian Federation and enhancing tax authority practices, exemplified by the Federal Tax Service of Russia for the Verkh-Isetsky District of Yekaterinburg.</jats:p>