Retrospective Analysis of Cadastral Value of Land Plots in Kaliningrad Region and Impact of the Results on Land Tax Formation

The article contains a retrospective analysis of cadastral value by example of land plots located in Kaliningrad region and the impact of the results on the formation of land tax. The author analyzes the provisions of the legislation on cadastral valuation and land tax. Moreover, the article considers the cadastral value determined not only by conducting a state cadastral assessment, but also the cadastral value established by market in result of an individual assessment of a land plot.