Cadastral system evaluation: the role of the institute of estimates in tax and budget policy

The author considers the current problems of land taxation on the basis of the cadastral value of the global and Russian economies. Analyzes the role of the institution in the formation of estimates of revenues and expenditures of local authorities. Pays special attention to contesting the cadastral value, in particular, their causes and possible consequences. Gives examples of inconsistencies cadastral and market values. Proposes measures to optimize the work of cadastral evaluation.