Szerző dc.contributor.author | Radvan Michal | hu_HU |
Szerző dc.contributor.author | Papavasilevska Sandra | hu_HU |
Elérhetőség dátuma dc.date.accessioned | 2022-02-15T13:05:26Z | |
Rendelkezésre állás dátuma dc.date.available | 2022-02-15T13:05:26Z | |
Kiadás dc.date.issued | 2021 | hu_HU |
Issn dc.identifier.issn | 2498-6275 | hu_HU |
Issn dc.identifier.issn | 2786-0736 | hu_HU |
Uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/17434 | |
Kivonat 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 |
Nyelv dc.language | en | hu_HU |
Kiadó dc.publisher | Ludovika Egyetemi Kiadó | hu_HU |
Kulcsszó dc.subject | tax on acquisition of immovable property | hu_HU |
Kulcsszó dc.subject | transfer tax | hu_HU |
Kulcsszó dc.subject | tax | hu_HU |
Kulcsszó dc.subject | Covid-19 | hu_HU |
Kulcsszó dc.subject | personal income tax | hu_HU |
Cím 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 |
Típus dc.type | folyóiratcikk | hu_HU |
Változat dc.description.version | kiadói | hu_HU |
Hozzáférés dc.rights.accessRights | nyílt hozzáférésű | hu_HU |
Doi azonosító dc.identifier.doi | 10.53116/pgaflr.2020.2.4 | hu_HU |
Tudományág dc.subject.discipline | Társadalomtudományok | hu_HU |
Tudományterület dc.subject.sciencebranch | Társadalomtudományok/Közgazdaságtudományok | hu_HU |
Folyóirat dc.identifier.journalTitle | Public Governance, Administration and Finances Law Review | hu_HU |
Évfolyam dc.identifier.journalVolume | 5 | hu_HU |
Füzetszám dc.identifier.journalIssueNumber | 2 | hu_HU |
Terjedelem dc.format.page | 45-57 | hu_HU |
Kiadás helye dc.publisher.place | Budapest | hu_HU |