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Ушбу мақолада Ўзбекистонда кўчмас мулк объектларини солиққа тортишда кадастр фаолиятининг тутган ўрни, ҳуқуқий-меъёрий асослари, амалдаги тизим ҳаракат механизмлари ва амалий муаммолари чуқур таҳлил қилинган. Солиқ базасини аниқлашда кадастр қийматининг аҳамияти, унинг ҳисоблаш методлари, маълумотлар базасининг аниқлиги ва шаффофлиги масалалари очиб берилган. Шунингдек, ривожланган давлатлар тажрибаси ўрганилиб, миллий кадастр ва солиқ тизимини такомиллаштириш учун таклифлар ишлаб чиқилган.
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