On the principles and problems of real estate appraisal for tax

The paper considers the problem of organizing evaluation activities in the field of cadastral valuation of real estate with a view to taxation in the Russian Federation, in particular the principles that it is advisable to put in a system of property taxation. Based on a critical analysis made at the federal level, decisions on matters of property taxation, as well as methodological analysis of the standard inventory estimate formulated proposals for the solution of problems arising in the transition to the taxation of residential and nonresidential real estate at market value.