This article examines theoretical issues relating to the optimization of a company’s asset and capital structure, analyses indicators for assessing the efficiency of asset utilization, and reviews the trends in the structure and the asset-to-capital ratio of Uzbektelecom JSC over recent years. Based on financial statements prepared in accordance with International Financial Reporting Standards, an assessment of the company’s fair value has been carried out, and proposals have been made to optimise the company’s asset and capital structure in order to increase its fair value

This article addresses the complexities inherent in real estate taxation systems. It highlights the lack of clearly defined priority areas in methods for calculating property taxes. The primary forms of taxation identified include ad valorem tax (based on property value), area-based tax, and income tax derived from real estate. Despite the diversity of these forms, there is a global trend toward ensuring fairness, transparency, and user-friendliness in the development of real estate tax systems. In this context, the integration of artificial intelligence and Automated Valuation Models (AVM) is becoming increasingly significant. The main objective of the paper is to analyze the fundamental elements of the real estate taxation system and to substantiate the crucial role of the property appraiser in ensuring consistency and equity within the taxing process. The research findings demonstrate that real estate taxation is a system composed of interconnected and complementary elements. Furthermore, the study scientifically justifies which specific stages of the taxable value determination process should be directly conducted by professional appraisers.