Tax policy is now tightened, it increases the risk of using tax schemes based on abuse of law and tax evasion by the capital withdrawal of companies. However, beneficiaries are coming up with new ways of hiding assets. Russian legislation is gradually beginning to emerge in terms of the emergence of legal institutions for the debt collection of taxes of enterprises from final beneficiaries in Russia, by increasing the ability of tax authorities to collect taxes from third parties. There is a clear tendency to expand the list of persons who may be brought to subsidiary liability. Meanwhile, attention should be paid to statutory restrictions that protect the rights of the beneficiary who is not involved in the commission or concealment of tax offenses. Tax authorities and courts combat abusive and illegal tax schemes. For this reason, the issues of collecting debts on taxes from final beneficiaries who evade tax obligations deserve close attention. The problems of applying property liability in Russia to the real beneficiary of the debtor who is guilty of causing damage to creditors are now often discussed. In modern conditions of the formation of court practice in tax disputes, the issue of liability for tax offenses of third parties is becoming increasingly important. This does not prevent this legal institution from developing very dynamically. Most Russian experts see the emergence of property liability for tax offenses of third parties as a long-awaited means of countering the abuse of the right in the field of taxation (the impossibility of leaving beneficiaries from personal responsibility) and the method of punishing unscrupulous taxpayers. The authors talk about the significance of this institution for building a coherent and effective legal system for regulating legal relations in the field of taxes and fees. The purpose of the study is to justify the need to apply with caution property liability to third parties. The research methodology is based on the dialectic method of knowing the institution of collecting tax debts of organizations from final, real beneficiaries as a social and legal phenomenon in development. The article highlights the new mechanisms and instruments for collecting tax debts of organizations from final, real beneficiaries. A new procedure is analyzed, indicating the possibility of collecting arrears not only from dependent organizations, but also from individuals - beneficiaries of the activities of companies evading taxes. The authors investigated and analyzed the new mechanism of influence on unscrupulous persons, aimed at countering the withdrawal of assets to another company in order to avoid paying taxes. The conclusion is substantiated that new trends in the legislation testify to the possibility of bringing beneficiaries to subsidiary liability for losses caused to the company by unscrupulous and unreasonable actions of its persons. On the basis of the study, the authors reviewed the main changes introduced by Federal Law of November 30, 2016 № 401-FZ. The authors came to the conclusion that in the new law, for the first time at the legislative level, a step has been taken to discourage affiliates from transferring assets to another company in order to avoid paying taxes. The exclusion of such negative manifestations will increase the repayment of debts to bona fide creditors. The authors hope that this approach will only improve the position of bona fide taxpayers and improve the quality of tax discipline in the country. The measures of legislative regulation of the institution of property responsibility of the final beneficiaries are proposed and directions for improving modern tax policy in Russia are defined. The authors believe that a deep theoretical study of the issue of the responsibility of an individual on the company's tax liabilities and an active influence on the formation of a uniform judicial practice is necessary. The authors hope that Federal Law № 401-FZ of November 30, 2016 will be able to increase the debtors' motivation to avoid the evasion of these obligations, since new tools - legislative innovations improve the collection of debts, and at certain points will be generally directed at harmonizing the law.