The difference of the lease agreement from other similar contractual relationships

In the last period of time, especially with the development of the real estate field, the rental of housing has experienced an unprecedented evolution, both nationally and globally, as evidenced by the accelerated growth of the categories of services in question. Consequently, there is also an increase in the state’s interest in taxing those sources of income, acquired by both individuals and legal entities. We deduct this reality from the fact of emphasizing the requirements for declaring leases to the state tax body in order to tax the income obtained from that activity, given that, for many citizens of the Republic of Moldova, the provision of rental services become a profitable occupation. Currently, the modernization of the Civil Code of the Republic of Moldova brings with it some clarifications in terms of location, which has contributed significantly to improving the legal framework in the field, similar to the European one, quite necessary in an integrationist context. In particular, the study carried out in the content of this paper may incite long and complex debates on the part of domestic and foreign doctrine, given that we find different regulations in the legislation of other states, some much more complex, others quite incomplete, but at the same time, full of essence and topicality. Obviously, the research of the subject does not stop here, intending to develop it in other works, from the category of didactic, monographic, scientific articles in journals that would ensure the continuity of research and identification of new solutions in the event of further challenges in delimiting the lease other similar reports