Concept cadastral valuation as the basis for tax property

The most actual problems of formation of system of the taxation of real estate objects are mentioned. The range of methods of an assessment for the earth and real estate taxation in the countries of Europe is presented. Advantages and shortcomings of definition of taxable base on the basis of standard (cadastral) cost are given. The new concept of a cadastral assessment and legislative innovations in the field, in particular the possibility of pre-judicial contest of the state cadastral assessment established by the law are considered. Recommendations for introduction of a complex tax on real estate instead of separate land taxes and property of physical and legal entities are made.