Новая система оценки недвижимого имущества для налогообложения: пути повышения эффективности

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