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Some Critical Aspects In The Assessment Of Certain Real Estate Groups For Taxation In The Republic Of Moldova

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  • Alexandru Paladi

Abstract

This study highlights some critical aspects in the evaluation/reevaluation process of unfinished constructions, unregistered as well as not authorized immovable property, for taxation purposes in the Republic of Moldova. The addressed problem relates to the field of research of the technical-economic expertise of immovable property, applicable in different sectors of the national economy. The study is based on the critical analysis of the normative framework and the established empirical practice in the domain and denotes the discrepancy of the actual conditions and the applicable legal framework of the branch. The obtained results aim to improve the situation in activity of data collection for the mentioned objects and subjects for taxation.

Suggested Citation

  • Alexandru Paladi, 2019. "Some Critical Aspects In The Assessment Of Certain Real Estate Groups For Taxation In The Republic Of Moldova," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "CONSTRUCTION ENTREPRENEURSHIP AND REAL PROPERTY", University of Economics - Varna, issue 1, pages 220-230.
    • Handle: RePEc:vrn:emccon:y:2019:i:1:p:220-230
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    More about this item

    Keywords

    Real estate taxation; Unauthorized Real Estate; Unfinished construction; Unregistered real estate;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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