تاثیر مالیات بر املاک در رقابت املاک و مستغلات تجاری در در رومانی

This paper examines the relationship between taxation of property and competition on the commercial real estate market in Romania. In most cases the calculation of service ch rge contribution for tenants of commercial real estate includes property taxes. As these taxes are passed to the tenants, they in fact increase the cost of property occupation and constitute a source of uncertainty in strategic decision making. We are looking into the composition of service charges for tenants of commercial real estate, the acceptance of triple net rents on the Romanian market and the way in which property taxes vary across different locations, impacting on cost of occu ation and distorting competition.