Аннотация: The problem of improving the system of rational land management of the country is raised, which is associated with ensuring the fairest and most holistic taxation. The solution to this problem is the implementation of complex cadastral works. This article discusses the theoretical aspects of this procedure, presents the results of the first comprehensive cadastral work carried out in 2017 in the Republic of Tyva, the Astrakhan region and the Belgorod region, in the context of economic benefits - an increase in the budgets of municipalities of the corresponding regions. Negative aspects of the lack of information about real estate objects in the unified state register of real estate are touched upon, such as: a decrease in the quality of management and disposal of land resources, an increase in the risk of acquirers of rights to real estate, a decrease in the investment attractiveness of the territory and financial losses of local government income from land tax Revealed the relevance of further consideration of theoretical issues and the improvement of practical technology for complex cadastral work.
Ключевые слова: complex cadastral works, property tax, land appraisal, real estate, real estate registration, unified state register of real estate.