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.

After the restoration of independence, Latvia took a path towards a market economy and private land ownership and which mentioned wide land privatization process and building an immovable property cadastre to collect information on immovable properties. Transition to private land ownership meant that immovable property taxation will start to tax privately owned assets not assets rented from the state, a model similar to other market economies. Initially, there were two laws on the taxation of the property – The law on land tax and the Law on Property Taxation to tax commercial assets and unfinished construction objects which were adopted in December of 1990 even before the starting of land reform and privatization. In 1997 new Law on immovable property tax was approved by the Latvian Parliament and it is still in force with numerous amendments which due to the rapid development of the immovable property sector have been approved until today. Before the global economic-financial crisis in 2008 prices of immovable property were increasing rapidly followed by contraction during the global economic crisis. Immovable property tax is often considered as taxing accumulated wealth however it may have distortions and disproportionate impact on those owners who did not contribute to immovable property value growth. Therefore, the aim of this research is to evaluate the development of the immovable property taxation system development in Latvia and to compare it with the systems of neighbouring countries. Therefore, to achieve this aim following objectives were set: to analyse legislative acts regulating immovable property taxation in Latvia, and practices of other countries and to draw research conclusions.

Taking into consideration all the data of collectibility of land payments (land tax and rent), the dependence of collectibility of land payments on economic and geographical factors is analysed in municipalities of the Samara region. The factors are defined with the help of mathematical methods, which are closely associated with payments growth from the land area of a municipality and the number of residents. The dependence simulation of the level of land payments on geographical and demographic characteristics has been implemented in a municipality. This model allowed allocating ”normative level” for each municipal district which corresponds to the result of the ”average area” with given objective characteristics. This assessment allowed the authors to identify the areas with high and low levels of land payments collectibility. The efficiency assessment of municipality local governments in the Samara region on land management is made taking into consideration objective factors that limit their opportunities.

Agricultural land is one of the most valuable natural resources which can be found in Latvia, since agricultural land has long time served as an important resource of economic activity and food production. Efficient use of this valuable resource depends not only on technologies and knowledge at disposal of farmers but also on regulations concerning the real estate market and taxation of the real estate. Recent changes of the real estate market regulation as concerns agricultural land are analysed in this paper to identify a possible influence on the use of agricultural land.

Land degradation is a topical issue not only in Latvia, but also in Europe. Even the real estate additional tax rate of 1.5% does not prevent agricultural land from overgrowing, and there is no other legal mechanism to control it. One of the mechanisms of prevention of land degradation process is reconstruction of drainage systems, change of worthless agricultural land (less than 25 points) to forest land or improvement and return of agricultural land (more than 25 points) to economic production. Although such actions require financial resources, there may be a variety of financial support programs, for example, the decrease of the real property tax rate (in case of afforestation).

Starting in 2016, the process of financial decentralization began in Ukraine, in which local governments of lower levels (rural, urban, city councils and united territorial communities) were entitled to independently establish on their territory the rates of many local taxes and fees credited to community budgets. In particular, tax legislation of Ukraine allows local governments to vary land tax rates in the range from 0.1 to 3% of the normative monetary valuation of land, as well as to differentiate tax rates depending on the type of intended use of land plots. The study created a database and analysed the spatial heterogeneity of land tax rates in more than 9.6 thousand communities. It is shown how the level of tax burden on land owners and land users, established by local self-government bodies, correlates with the economic development of the regions, as well as the normative monetary valuation of land, which is used in Ukraine as a tax base. The problems of taxation of real estate, which arise at the separate collection of land tax and tax for real property other than land, are considered, as well as suggestions on the necessity of introduction of tax zoning of territories in Ukraine, which will allow to further differentiate the rates of taxes on the property and provide more flexible and adaptive taxation of real estate.