The Danube Dynamics of the Real Estate Transfer Tax

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F17%3A43949727" target="_blank" >RIV/49777513:23320/17:43949727 - isvavai.cz</a>
Result on the web
<a href="http://www.eaco.eu/wp-content/uploads/2017/12/pelikanova-janosikova.pdf" target="_blank" >http://www.eaco.eu/wp-content/uploads/2017/12/pelikanova-janosikova.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1515/danb-2017-0013" target="_blank" >10.1515/danb-2017-0013</a>

Result language
angličtina
Original language name
The Danube Dynamics of the Real Estate Transfer Tax
Original language description
The real estate transfer tax was introduced by the Habsburgs in the 19th century and has remained an integral part of the tax system of almost all countries historically belonging to their Danube monarchy. One century after the monarchy’s collapse, their common roots as well as national particularities can be observed. The proposed hypothesis states that the real estate transfer tax and its rate in post-Danube monarchy countries reflects more general public policies and preferences than neutral fiscal needs as suggested by the GDP, GDP/capita, Government debt/GDP, the Tax Revenue/GDP, etc. The critical, genesis reflecting, and comparative Meta-analysis of the information about the dynamics of the evaluating regimes of the real estate transfer tax leads to the hypothesis confirmation, especially regarding the Czech Republic, making conceptually real estate transfer tax more a political than a fiscal instrument and poses a set of Socratic style questions inviting further research.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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