Object

Title: The recent dynamics of the disintegrated real estate transfer tax in the EU

Autor:

MacGregor Pelikánová, Radka ; Jánošíková, Petra

Opis:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 482, s. 169-186

Abstrakt:

An important instrument of the fiscal policy is the real estate transfer tax. The approach of EU member states to it has been growing different and departing from the USA model. The comparative study of these heterogeneously different approaches presented in the article is illustrative. The real estate transfer tax system does not belong to the conferred competencies, but a touch of harmonization for states struggling with it, such as the Czech Republic, could help. Hence, the hypotheses to be confirmed or rejected are: (i) real estate transfer tax is inherently particular and harmonization resistant and (ii) real estate transfer tax is not indispensable per se. These hypotheses are addressed while using scientific methods and national statistics. The conclusions confirm both hypotheses and offer thoughts and issues for further research on the (in)capacity of the EU harmonization of the real estate transfer tax and on the (in)effectiveness of the real estate tax, as such

Wydawca:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Miejsce wydania:

Wrocław

Data wydania:

2017

Typ zasobu:

artykuł

Identyfikator zasobu:

doi:10.15611/pn.2017.482.14 ; oai:dbc.wroc.pl:38777

Język:

eng

Powiązania:

Wrocław Conference in Finance: Contemporary Trends and Challenges ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 482

Prawa:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Prawa dostępu:

Dla wszystkich zgodnie z licencją

Licencja:

CC BY-NC-ND 3.0 PL

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

11 cze 2022

In our library since:

13 gru 2017

Number of object content hits:

468

Number of object content views in PDF format

488

All available object's versions:

https://dbc.wroc.pl/publication/43162

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH

Objects Similar

×

Citation

Citation style:

This page uses 'cookies'. More information