Foreign experience in cadastral assessment of real estate objects

The article analyzes the experience of cadastral valuation of land plots and their improvements in a number of foreign countries. The results of the analysis are structured according to the criteria: responsibility for the assessment, object, principle, assessment periods, cost determination system, contestation mechanism. It is concluded that it is expedient to take into account the positive experience of calculating the value of real estate for tax purposes in foreign countries in the course of developing and implementing strategic directions for the development of the cadastral valuation system in Russia.