The peculiarity of taxation of real estate based on cadastral value in Uzbekistan requires further study. The article analyzes the experiences of real estate tax collection in developed countries and its importance in the tax system. The need for a deep study of the conceptual foundations of real estate tax in developed countries and the need to develop practical recommendations for their effective application in the tax system of our country was justified, as well as the general rules for real estate taxation based on modern tax systems and problems related to real estate taxation in our country were studied.

This article analyzes the dynamics of taxpayers and tax revenues for the use of subsoil in Uzbekistan. The issues of ensuring the transparency of the tax system, increasing the role of the tax system in ensuring the effective use of natural resources and economic stability are discussed. Problems in the tax system for the use of subsoil are identified and practical proposals and recommendations are given to eliminate them.