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The proximal tubules make up a significant portion of the kidneys; proximal tubule epithelial cells are the most populous cell type in the kidney, and carry out diverse regulatory and endocrine functions where numerous transporters are located.he proximal tubules make up a significant portion of the kidneys; proximal tubule epithelial cells are the most populous cell type in the kidney, and carry out diverse regulatory and endocrine functions where numerous transporters are located.
Simple cuboidal epithelial tissue lines the surface of the kidney's  tubules. These simple cuboidal cells absorb and transport the  various substances that are filtered by t â¦ he kidney. 1 person found this useful.