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Evaluation of commercial space for tax purposes at a fixed date using statistical methods

Author

Listed:
  • Radu Dorin Presneanu
  • Claudiu Valentin Serban

Abstract

Real estate valuation and in particular the premises for tax purposes can be achieved only by authorized assessors who have specialized in real estate valuation (EPI), members of the National Association of Certified Valuators in Romania (ANEVAR). Through the process of real estate valuation assessment means the activity whose main object of evaluation real estate, or one of its adjacent components (land or building). The evaluation of that type can not be made under any circumstances by authorized assessors who have specialized in business valuation (EI), but do not hold specialized real estate valuation (EPI)

Suggested Citation

  • Radu Dorin Presneanu & Claudiu Valentin Serban, 2015. "Evaluation of commercial space for tax purposes at a fixed date using statistical methods," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
    • Handle: RePEc:iem:imptrs:v:6:y:2015:id:2822000009376071
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    More about this item

    Keywords

    valuation; real estate; database; statistical verification; tax;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

    Statistics

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