Abstract
The article deals with the current state and problems of effective functioning of land taxation in the Kyrgyz Republic, as well as foreign experience in the payment of rent payments and land tax in Germany, France, Italy, Belgium. The article also covers the issues of monitoring the land tax in the Kyrgyz Republic, the analysis of land tax revenues to the state budget. The article presents the dynamics of land tax revenues to the state and local budgets by types of land tax revenues in the context of the main sources. The ways to improve the effective functioning of land taxation and supply in the Kyrgyz Republic are also proposed.