dc.contributor.author |
Buzu, Olga
|
|
dc.contributor.author |
McCluskey, William J.
|
|
dc.contributor.author |
Franzsen, R.C.D. (Riel)
|
|
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 |