Новая система оценки недвижимого имущества для налогообложения: пути повышения эффективности
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Date
2011
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
IEFS
Abstract
The new real property valuation system which is implementing now in the Republic of
Moldova is a component part of the well developed real property multifunctional cadastre. As a basis for
the modern (ad valorem) property taxation system, it rezults in a lot of economic and social effects,
including the „synergy effect” of the common functioning of the real property registration, valuation and
taxation system. Main advantage is that after the new property valuation and taxation system in a
country-scale implementation, the local authorities will receive a significant and permanent source of
sustainable growth. At the same time, there are some limitations, which do not permit further successful
implementation of the system. The paper deals with some proposals regarding the definition of some
quality and quantity indicators of the new property valuation system for taxation and the concept of
property reassessment
Description
Text: lb. rusă. Abstract: lb. engl. Referinţe bibliografice : p. 186 (4 titl.).
Keywords
proprietate imobiliara, evaluare, impozitare
Citation
БУЗУ, О. В. Новая система оценки недвижимого имущества для налогообложения: пути повышения эффективности. In: Economic growth in conditions of internationalization = Creşterea economică în condiţiile internaționalizării : international scientific and practical conference, VI-th edition, october 20-21, 2011, Chisinau. Chisinau: IEFS, 2011, vol. II, pp. 180-186. ISBN 978-9975-4176-7-9.