Evaluarea bunurilor imobile în scopul impozitării în Republica Moldova: situaţia actuală şi perspective de dezvoltare

Abstract

The article deals with the current situation and the problems of the development of real property valuation for taxation purpose, which is implementing at the present time in the Republic of Moldova. Main particularity of this type of real property valuation is their strong correlation with the real property cadastre. The real property assessment process, the first results of the new ad valorem taxation system implementation, as well as the model of synergistic efficiency, which appears as a result of the cooperation between the system of real property registration and the system of real property valuation within the multi-functional cadastre are discussed in the article.