On the issue of objects and methods of cadastral valuation of real estate for tax purposes

The article discusses a methodological problem that arises during the state cadastral valuation - determining the type of use of assessment objects to calculate their value, as well as a complex methodological problem - the assessment of capital construction projects, associated with a wide variety of such objects. The author also discusses the economic issue of the feasibility/inexpediency of assessing capital construction projects as objects of materialized capital, the main property of which is to generate income. Offers possible ways to solve these and other problems during the state cadastral valuation of real estate and the formation of the tax base.