Some proposals to improve the system of real estate tax collection in the Republic of Moldova

Real estate tax is an important source of revenue for the local budget of the Republic of Moldova. This research paper discusses proposals for improving the system of collection of this tax in order to increase the efficiency and fairness of taxation. We propose a number of measures, including the fight against tax evasion, improvement of mechanisms for assessing the value of real estate objects, improvement of accounting procedures and control over tax liabilities. The proposals are aimed at eliminating existing shortcomings in the system of real estate tax collection and ensuring more efficient use of tax resources in the interests of the country's economic development.