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dc.contributor.author | Buzu, Olga![]() |
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dc.contributor.author | McCluskey, William J.![]() |
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dc.contributor.author | Franzsen, R.C.D. (Riel)![]() |
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dc.date.accessioned | 2016-08-19T12:11:55Z | |
dc.date.available | 2016-08-19T12:11:55Z | |
dc.date.issued | 2012 | |
dc.description.abstract | Many of the countries in Central and South East Europe that were part of the former Soviet Bloc still retain area-based property tax systems. This article describes the successful property tax reform implemented in Moldova that replaced the existing area/inventorybased property tax system with an ad valorem based tax. The process of reform involved creation of a legal cadastre to identify all real property and owners, the adoption of mass appraisal techniques, and passage of underpinning legislation. To some extent, the success of the reform can be measured against taxpayer acceptance of the new system and the high level of payment compliance. | en_ZA |
dc.description.department | Taxation | en_ZA |
dc.description.librarian | am2016 | en_ZA |
dc.description.uri | http://www.ipti.org/publications/ | en_ZA |
dc.identifier.citation | Buzu, O, McCluskey, WJ & Franzsen, RCD 2012, 'Real property assessment and taxation in the Republic of Moldova', Journal of Property Tax Assessment & Administration, vol. 9, no. 4, pp. 5-23. | en_ZA |
dc.identifier.issn | 1357-1419 | |
dc.identifier.uri | http://hdl.handle.net/2263/56421 | |
dc.language.iso | en | en_ZA |
dc.publisher | International Association of Assessing Officers and the International Property Tax Institute | en_ZA |
dc.rights | © 2012. International Association of Assessing Officers and the International Property Tax Institute. | en_ZA |
dc.subject | Soviet Bloc | en_ZA |
dc.subject | Moldova | en_ZA |
dc.subject | Property tax | en_ZA |
dc.subject | Valorem based tax | en_ZA |
dc.title | Real property assessment and taxation in the Republic of Moldova | en_ZA |
dc.type | Article | en_ZA |