The Recent Dynamics of the Disintegrated Real Estate Transfer Tax in the EU

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F17%3A43965370" target="_blank" >RIV/49777513:23320/17:43965370 - isvavai.cz</a>
Result on the web
<a href="https://www.dbc.wroc.pl/dlibra/publication/71806/edition/46254/content" target="_blank" >https://www.dbc.wroc.pl/dlibra/publication/71806/edition/46254/content</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15611/pn.2017.482.14" target="_blank" >10.15611/pn.2017.482.14</a>

Result language
angličtina
Original language name
The Recent Dynamics of the Disintegrated Real Estate Transfer Tax in the EU
Original language description
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.
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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