Particularităţile administrării şi analiza comparativă a încasărilor la impozitul pe bunurile imobiliare din Chişinău

Abstract

The local public authorities (both levels I and II), face a major and a real problem regarding of efficient administration of real estate tax (propriety tax). This problem is because according with the national legislation, the entities that is in charge to administrate this tax are doubles the authorities involved in the administration of this tax by limiting the attributes of the local public authorities in a indirect way of full access to the information and is reducing in a way of the total income from this real estate tax. The purpose of this research is to analyze the particularities of the administration, as well as the real estate tax collections in the Chisinau municipality, and to identify the gaps and to identify suitable solutions for implementation. JEL CLASSIFICATION: H21, H71, K34