Abstract: The article describes the formation of the revenue base of local budgets, the importance and scientific and practical basis of land tax and property tax. To further improve the collection of property tax and land tax from individuals in order to ensure the stability of local budget revenues, to increase the effectiveness of their activities and the tax literacy of the population by involving citizens' self-governing bodies in the process of tax collection, to form a local budget, and

more »

... o ensure the transparency of spending budget funds. and practical recommendations were offered. The economic importance of real estate in expanding the budget revenue base, the views that real estate taxation increases the competitiveness of property and has an important role in determining the tax base, are developed based on analysis, and appropriate recommendations are developed.