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The Heterogenous Diversity of the Real Estate Transfer Tax in the EU

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F17%3A43931773" target="_blank" >RIV/49777513:23320/17:43931773 - isvavai.cz</a>

  • Result on the web

    <a href="http://dx.doi.org/10.1007/978-3-319-54885-2_23" target="_blank" >http://dx.doi.org/10.1007/978-3-319-54885-2_23</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1007/978-3-319-54885-2_23" target="_blank" >10.1007/978-3-319-54885-2_23</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Heterogenous Diversity of the Real Estate Transfer Tax in the EU

  • Original language description

    The real estate transfer tax is a factor in the economic policy of the EU member states and even the EU as such. Although, both EU and EU member states have been working towards the achievement of economic sustainable growth and financial stability in a harmonized manner, the national direct taxations are in the power of EU member states and have not grown any similar. A critical and comparative Meta-Analysis study of this heterogeneity is illustrative, provides practical information about the real estate transfer tax rates and testifies about the often overlooked inherent particularities and diversities of the EU member states, their laws and fiscal policies. The real estate transfer tax suggest that the EU and its policies and strategies, including Europe 2020, cannot crossed the Rubicon, represented by fiscal particularities generated by different legal, cultural, historical and other traditions and this is correct, except few countries.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2017

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Contemporary Trends and Challenges in Finance. Proceeding from the 2nd Wroclaw International Conference in Finance

  • ISBN

    978-3-319-54885-2

  • ISSN

    2198-7246

  • e-ISSN

    neuvedeno

  • Number of pages

    9

  • Pages from-to

    247-255

  • Publisher name

    Springer

  • Place of publication

    Cham

  • Event location

    Wrocław

  • Event date

    Sep 27, 2016

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000412819500023