Title:

The recent dynamics of the disintegrated real estate transfer tax in the EU

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

MacGregor Pelikánová, Radka ; Jánošíková, Petra

Subject and Keywords:

European Union ; Europe 2020 ; harmonization ; real estate transfer tax ; Unia Europejska ; Europa 2020 ; harmonizacja ; podatek od przeniesienia nieruchomości

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 482, s. 169-186

Abstrakt:

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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.482.14

Language:

eng

Relation:

Wrocław Conference in Finance: Contemporary Trends and Challenges ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 482

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu