Current issues in theory and practice of mass appraisal property for taxation

The authors conducted a comparative analysis of perspectives of individual and mass valuation of property for tax purposes by using a comparative approach to the methodology of the discrete space-parametric modeling of the real estate market (DPPM) and evaluation methodology based on regression modeling of the market (MRC). The corresponding examples. The possible solutions to problems hindering the achievement of acceptable results in the mass valuation of property for tax purposes.