Cadastral value in the system of taxable base of land tax

In the course of the analysis of the features of determining the cadastral value of land plots, some problematic aspects in the economic and organizational components of this assessment were identified. The low efficiency of the mass method of cadastral valuation of land plots is indicated. The practical significance is the possibility of using the research in the process of teaching relevant special courses in higher education institutions, as well as the possibility of using this work in further scientific research.