The article examines the issues of real estate taxation, its features, scientists who conducted research in this area, the legal basis for real estate taxation, the proposed methodology for indexing cadastral value, approaches to assessing cadastral value in real estate taxation, as well as the experience of foreign countries in setting real estate tax rates

The guidelines proposed by the United Nations High Commission on Human Rights stated that the development and use of indicators to assess the standard of living of the population should follow a human rights approach to data, focusing primarily on the self-determination of the population and the principles of participation. The total income of the population is made up of proceeds in the form of money and in-kind, which fall on the household or its individual members during an annual or less time period, of a permanent or recurring nature. This article focuses on the study of methodologies and areas of use by international organizations for assessing the income and standard of living of the population.