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The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

Author

Listed:
  • Silviu Cornel CHIRIAC

    (Bihor)

Abstract

Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion building with mixed use. The tax for buildings with dual use – residential and non-residential – will be determined according to the majority use. The paper aims to highlight the changes brought by Government Ordinance No. 16/2022, as well as the impact of these changes on the business environment from an accounting and fiscal point of view.

Suggested Citation

  • Silviu Cornel CHIRIAC, 2022. "The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 42-47, October.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:10:p:42-47
    DOI: 10.37945/cbr.2022.10.06
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    More about this item

    Keywords

    real estate property; headquarters without activity; market value; residential building; non-residential building;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R30 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - General

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