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Development of Ad Valorem Real Property Taxation System in Moldova

Author

Listed:
  • Olga Buzu

    (Real Property Valuation Service, State Agency for Land Relations and Cadastre, Republic of Moldova)

Abstract

The author analyzes key aspects of the new ad valorem property taxation (AVT) system which is currently implemented in the Republic of Moldova and outlines ways of its further potential development. The author uses both systemic and synergistic approaches to develop a methodology for the assessment of the AVT system efficiency based on the multipurpose cadastre data. The study identifies key characteristics of the AVT system, as well as main problems associated with the implementation of the new property taxation system and with the compatibility of the fiscal and the real property cadastre data, and makes suggestions for further development of the AVT system in the country. The study allows to identify and maximize the benefits of the AVT system.

Suggested Citation

  • Olga Buzu, 2014. "Development of Ad Valorem Real Property Taxation System in Moldova," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 2(3), pages 79-88.
    • Handle: RePEc:ejn:ejefjr:v:2:y:2014:i:3:p:79-88
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    References listed on IDEAS

    as
    1. Jane H. Malme & Joan M. Youngman, 2001. "The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe," World Bank Publications - Books, The World Bank Group, number 14071.
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