Хорижий мамлакатларда кўчмас мулкни солиа тортишнинг ўзига хос хусусиятлари

The article describes the current state and features of taxation of real estate in foreign countries, tax systems, types of taxes and methods of levying rates, as well as foreign experience in taxation of real estate. The indicators for the objects of taxation of the property of legal entities of real estate in the country have been analyzed and proposals and recommendations have been developed based on the prohibition of foreign experience. Suggestions and recommendations for determining the cadastral value of real estate based on foreign experience in real estate taxation, based on their market value.