The Danube Dynamics of the Real Estate Transfer Tax

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The Danube Dynamics of the Real Estate Transfer Tax

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Danube Dynamics of the Real Estate Transfer Tax

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Danube: Law, Economics and Social Issues Review

ISSN

1804-6746

e-ISSN

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Svazek periodika

2017

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

AT - Rakouská republika

Počet stran výsledku

16

Strana od-do

191-206

Kód UT WoS článku

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EID výsledku v databázi Scopus

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