Some critical aspects in the assessment of certain real estate groups for taxation in the Republic of Moldova

Abstract

This study highlights some critical aspects in the evaluation reevaluation process of unfinished constructions, unregistered as well as not authorized immovable property, for taxation purposes in the Republic of Moldova.The addressed problem relates to the field of research of the technical-economic expertise of immovable property, applicable in different sectors of the national economy. The study is based on the critical analysis of the normative framework and the established empirical practice in the domain and denotes the discrepancy of the actual conditions and the applicable legal framework of the branch. The obtained results aim to improve the situation in activity of data collection for the mentioned objects and subjects for taxation.