ОЦЕНКА ИМУЩЕСТВА ДЛЯ НАЛОГООБЛОЖЕНИЯ В КОНТЕКСТЕ МЕЖДУНАРОДНЫХ СТАНДАРТОВ

Ольга БУЗУ Технический университет Молдовы

Abstract

In this article we discuss the following subjects: the necessity of valuation activity standardization, the valuation standards classification. We compare the state valuation standards with the standards of professional associations. The paper analyses the international valuation standards, in particularly the mass appraisal standards in the comparison with the normative acts of Republic of Moldova. Real estate valuation for taxation purposes in Moldova mainly corresponds to the international valuation standards and may be considered as an innovational activity. Moldova’s experience in this field may be recommended to other CIS countries for the creation of the efficient system of mass appraisal.