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As a result of the study, problematic aspects were identified and directions for improving the taxation of land and real estate at the state level were identified, recommendations were given for optimizing payments for land tax and real estate tax by organizations under the current taxation mechanism.Improving the taxation of land and real estate will increase the receipt of tax payments to the budget, ensure a rational distribution of the tax burden between payers, which will have a positive impact on the development of the economy of the Republic of Belarus.