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Author
dc.contributor.author
Radvan Michalhu_HU
Author
dc.contributor.author
Papavasilevska Sandrahu_HU
Availability Date
dc.date.accessioned
2022-02-15T13:05:26Z
Availability Date
dc.date.available
2022-02-15T13:05:26Z
Release
dc.date.issued
2021hu_HU
Issn
dc.identifier.issn
2498-6275hu_HU
Issn
dc.identifier.issn
2786-0736hu_HU
uri
dc.identifier.uri
http://hdl.handle.net/20.500.12944/17434
Abstract
dc.description.abstract
The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them more voices in the elections.hu_HU
Language
dc.language
enhu_HU
Rent
dc.publisher
Ludovika Egyetemi Kiadóhu_HU
Keywords
dc.subject
tax on acquisition of immovable propertyhu_HU
Keywords
dc.subject
transfer taxhu_HU
Keywords
dc.subject
taxhu_HU
Keywords
dc.subject
Covid-19hu_HU
Keywords
dc.subject
personal income taxhu_HU
Title
dc.title
Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?hu_HU
Type
dc.type
folyóiratcikkhu_HU
Version
dc.description.version
kiadóihu_HU

dc.rights.accessRights
nyílt hozzáférésűhu_HU
Doi ID
dc.identifier.doi
10.53116/pgaflr.2020.2.4hu_HU
Discipline Discipline +
dc.subject.discipline
Társadalomtudományokhu_HU

dc.subject.sciencebranch
Társadalomtudományok/Közgazdaságtudományokhu_HU

dc.identifier.journalTitle
Public Governance, Administration and Finances Law Reviewhu_HU

dc.identifier.journalVolume
5hu_HU

dc.identifier.journalIssueNumber
2hu_HU
Scope
dc.format.page
45-57hu_HU
Place of publication
dc.publisher.place
Budapesthu_HU


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