Пути совершенствования оценки недвижимого имущества в целях налогообложения в Республике Молдова

Abstract

This paper offers outlines of the recently created in Republic of Moldova system of the real estate appraisal, its strong and weak points. In exploring the ways of real estate appraisal further development, the author determines certain theoretical issues of mass valuation, of the valuation process content, the needs of real property reevaluation implementation. At the end of the paper the economic and social effects of new real property appraisal and taxation implementation are summarised.