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 article concentrates on problems of land/real estate degradation in Belarus, as well as on the ways of solving them by means of land management. The analysis of various documents resulted in the conclusion that there is a lack of a unified conceptual and terminological framework with regard to the following terms and concepts: ''degradation'', ''land degradation'', ''degraded lands'', ''land conservation/protection'', ''real estate degradation'' and others. The concepts of ''land parcel'' and ''real estate unit'' are compared. As an effective tool for combating degradation of land and real estate the article offers more efficient use of land management system developed for this purpose, as well as other legislative, institutional, organizational and technological measures.

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.

The subject of the paper is the change trends in the trade in undeveloped land and real properties designated for agricultural and forestry purposes in Poland with respect to the value and surface area of real properties sold. Another aim of the study is to present the differences between average transaction prices of undeveloped real properties designated, among others, for residential, industrial, agricultural and forestry purposes. The research covers the period starting from the accession of Poland into the European Union structures. The Polish real property market has been very active in the analysed period. The analysis of tendencies in real property sales transaction values in Poland in the time period from 2004 to 2015 demonstrates that the increasing trend prevailed from 2004 to 2008. Then, in 2009, the value of transactions decreased in comparison to the preceding year.

There are still many drawbacks in legal regulation of construction, cadastral registration of linear facilities, as well as land management in the above-mentioned aspects in the Russian Federation, therefore this study is a theoretical overview and analysis of the existing legal framework. The definition of linear facilities had been incorporated in the City Planning Code of the Russian Federation only in 2016, thus a legal regulation of the issue at stake is of great significance at the moment. The key issues in the area of state cadastral registration and surveying are developing, including cadastral registration and registration of linear facilities and land plots as a united (integrated) complex object of real estate. The results of the research indicate the necessity of developing specific rules for the allocation, construction and reconstruction of linear facilities in addition to determining the legal status of land plots, where such placement takes place.

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.

The article shows that the rapid technological changes in the field of topographic, geodetic and cadastral activities that have occurred in recent decades, significantly affect the nature and content of work to be performed by future engineers in the field of geodesy and land surveying. The directions of adaptation of the content of geodetic and land surveying education to the needs of the national and world market of engineering services are considered. Global navigation satellite system (GNSS), laser 3D-scanning and operational mapping using unmanned aerial vehicles will have a decisive impact on the development of the industry in the near future. Paper maps are being replaced by multimedia devices that display dynamic map content tailored to a specific consumer. During the study, the student must get acquainted with all the most advanced technologies that will determine the future of the industry in the medium term to be ready for their practical application. A modern university lecture should be designed so that the student can hear only what he or she cannot find on the Internet. The aim of the article is to try to comprehensively generalize and analyse global trends and prospects for the development of topographic and geodetic, cadastral, registration and evaluation activities, as well as to determine on this basis the adaptation of geodetic and land management education to the needs of national and global engineering services.

One of the most challenging tasks in modelling of house pricing is to take into account the location factors. Geographically Weighted Regression (GWR) as a local regression model is an extremely effective instrument for spatial data analysis. The aim of the study is to model the relationships between a residential real estate price (per sq.m) and both building and location characteristics for Gomel using GWR. The data of the Belarus’ National Cadastral Agency on real estate transactions (apartments) in Gomel in 2019 are used as initial. The global Moran I index has been used to estimate a spatial autocorrelation of the dependent variable (price per square meter of residential real estate). Several factors having the impact on the apartment sale prices have been determined. Independent variables having been used in analysis can be divided into building characteristics and spatial characteristics. The building characteristics section includes the number of rooms within the property, property area (square meters), building age, number of floors in the building, floor of the property. The spatial characteristics group contains proximity to city centre, recreation areas, supermarkets, bus stops, healthcare and educational facilities. A regression model of housing price in Gomel has been developed. Mapping variable regression coefficients allows exploring spatial features of the impact of the different explanatory variables on the property price. Geographically weighted regression modelling has revealed the pricing peculiarities inherent for certain areas of the city.

The need for recreational territories in urban areas has recently become increasingly relevant. In order to create and develop an effective urban green space system, it is necessary to study its main structural components. The aim of the research is to perform the analysis and evaluation of recreational territories of Biržai town. During the research, the territory of Biržai town, green spaces were analysed, the main cadastral data of recreational territories as real estate objects were determined: areas, land use purposes, land use types, special land use conditions and easements. The influence of cadastral indicators in adapting objects to recreation and tourism has been determined. Possibilities of recreational activities in Biržai town were evaluated. Following the SWOT, a generalized analysis of the situation was provided. The performed research revealed that the town of Biržai is dominated by built-up and water-occupied territories. The areas of the territories intended for recreation do not correspond to the areas provided for in the Master plan of Biržai town. The green space system is uneven; the recreational territories do not ensure a full life for the townspeople. The town lacks green spaces adapted to various activities, and the integration of water bodies into the urban living environment is moderate. It is proposed to activate communities in the development of living environment in Biržai.

The construction sector is linked to the general development of a country. There is a lot of data scattered and not properly explored in relation to the buildings constructed. However, if these scattered data on the behaviour of the real estate market are organized, combined with knowledge of civil engineering, this merger of information can mitigate some evaluation problems, especially those that are overvalued for unknown or dubious reasons. Thus, there is a need for models capable of working with limited data to analyse the causal relationships between explanatory variables and sales prices and, from there, predict property values. The purpose of this article is the innovative use of simple building inspection strategies to predict the market price for residential apartments. For this, 19 samples of residential apartments are used in the city of Niterói, Rio de Janeiro, Brazil, in February 2021. The methodology uses the results of the survey of civil engineering and converts them into heuristic terms predicting the price of the property. With this, the imprecision, uncertainty, and subjectivity of human expression combined with the knowledge of civil engineering result in a plausible solution and easy application in the market. Finally, the use of fuzzy logic in the evaluation of properties is an adequate unconventional method, in addition to avoiding repetition in regression coefficients in binary logic. To check the reliability of the method, the comparison between the market values of the samples and the values predicted by the fuzzy logic is used. The result according to the mean absolute percentage error (MAPE) can be interpreted as a good result (7%).