The article deals with the subject of the real property taxation system currently in force in Poland and in Latvia. The current basic real property taxation rate in Poland applies per 1m² of the estate's total area and additionally depends on the manner in which the property is used. Real property tax income becomes part of the budget of the commune in which the property is located. The forest tax and the agricultural tax are established separately. For many years there have been plans for changing the tax system used in Poland to the cadastral tax, which uses the cadastral value, resembling the market value of the real property, as the basis for real property taxation. Cadastral assessment in Latvia is mainly used for calculating the real property tax. To calculate the cadastral value of a particular object, five assessment models have been developed. They are: assessment model for building land, assessment model for rural land, assessment model for buildings, assessment model for apartments and assessment model for engineering technical objects. Real property tax and the amount of objects are determined by the law in Latvia.

The development of GIS technologies, of Earth remote sensing methods, improvement of the legal basis, as well as differences in approaches of creation and functioning of the cadastral systems puts on the agenda the task of using a unified methodological approach for the creation of the cadastral systems. It is particularly relevant during the period of integration and globalization of economic, sociopolitical, scientific and cultural, educational and other programs of different countries and, especially, of the countries of the European Union. The purpose of this research is to attempt to improve the structure of cadastral system with regard to land parcels registration outlining the main directions of scientific and practical research meant for the modernization of the cadastre. The results of the research are suggestions and recommendations about the possibility of creating a unified register of cadastral objects, land parcels in particular, as well as the list of scientific tasks aimed at the modernization and improvement of the cadastral system. The conclusions show that the cadastre should be regarded as the state informational and registration system of geospatial position of the objects, their quantitative and qualitative assessment and legal status at this stage of development of technical, techno-logical and legal trends. In a scientific sense, the cadastre is a branch of science which studies the patterns and principles of formation, functioning and preservation of cadastral objects, information about them and their register.