The Recent Dynamics of the Disintegrated Real Estate Transfer Tax in the EU
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Recent Dynamics of the Disintegrated Real Estate Transfer Tax in the EU
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
The Recent Dynamics of the Disintegrated Real Estate Transfer Tax in the EU
Popis výsledku anglicky
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.
Klasifikace
Druh
O - Ostatní výsledky
CEP obor
—
OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů