РЕФОРМИРОВАНИЕ НАЛОГООБЛОЖЕНИЯ НЕДВИЖИМОСТИ В РЕСПУБЛИКЕ МОЛДОВА КАК ОДИН ИЗ МЕТОДОВ ФИНАНСОВОЙ СТАБИЛИЗАЦИИ МЕСТНЫХ БЮДЖЕТОВ

Надежда КИКУ Молдавская экономическая академия

Аннотация

Taxes are necessary for permanent execution of the state’s functions. The property taxes are the main source of tax revenue for cities, towns and other local governments. Property taxes accounted for 3.7% of local budget revenues in 2010. That’s why it is necessary to permanent perfect system of property taxes. In the article there are exposed some proposals related to the improvement of the system of property taxes in Republic of Moldova.