Abstract
The real estate transfer tax is a factor in the economic policy of the EU member states and even the EU as such. Although, both EU and EU member states have been working towards the achievement of economic sustainable growth and financial stability in a harmonized manner, the national direct taxations are in the power of EU member states and have not grown any similar. A critical and comparative Meta-Analysis study of this heterogeneity is illustrative, provides practical information about the real estate transfer tax rates and testifies about the often overlooked inherent particularities and diversities of the EU member states, their laws and fiscal policies. The real estate transfer tax suggest that the EU and its policies and strategies, including Europe 2020, cannot crossed the Rubicon, represented by fiscal particularities generated by different legal, cultural, historical and other traditions and this is correct, except few countries.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Andrlík B (2010) Development of tax revenues of transfer tax in 1993–2009 in the Czech Republic. Acta Univ Agric et Silvic Mendel Brun LVIII(6):21–32
Cinnamon A (2008) Fiscal Odyssey – The diary of an international tax consultant. Tax J 921:13
Cvik ED, MacGregor Pelikánová R (2016) Implementation of Directive 2014/17/EU and its impact on EU and member states market, from not only a Czech perspective. Procedia – Social Behav Sci 220:85–94
Cymerman J (2013) Polish system of property taxes – property appraisal. Research Papers of Wroclaw University of Economics 283:82–89
Gellings M, Jungbluth K, Langenbucher K (2014) EU mapping: systematic overview on economic and financial legislation. White Paper Series, No. 18
Hajnal I (2015) Appraisal of work-in-progress buildings. Procedia Eng 123:224–232
Jánošíková P (2015) Tax system in CZ and its changes in the 20th and 21st century. In: International Conference Mikulov 2014 Proceedings: System of Financial Law: System of Tax Law, vol 388, pp 89–109
Jappelli T, Padula M, Pica G (2014) Do transfer taxes reduce intergenerational transfers? J Eur Econ Assoc 12:248–275
Kopczuk W, Munroe D (2015) Mansion tax: the effect of transfer taxes on the residential real estate market. Am Econ J Econ Pol 7(2):214–257
Lacina L, Vavřina J (2014) Economic crisis in EU: impact on Greek and Irish enterprises according its size and sector. Procedia – Econ Financ 12:353–362
MacGregor Pelikánová R (2014) Selected current aspects and issues of European integration. Key Publishing, Ostrava
Malá Z, Červená G (2012) The relation and development of expenditure inequality and income inequality of Czech households. Econ Ann 57(192):55–78
Pagourtzi E, Assimakopoulos V (2003) Real estate appraisal: a review of valuation methods. J Prop Invest Financ 21(4):383–401
Przybylska-Mazur A (2015) A. Fiscal rules as instrument of economic policy. In: International Conference WROFIN 2015 Proceedings, Wroclaw
Růžičková ED, MacGregor Pelikánová R (2014) Recent trends in regime of transfer tax in the Czech Republic and selected EU member states. Scientific Papers of the University of Pardubice, Series D 31(2): 25–33
Schmid Ch U, Hertel Ch, Wicke H (2005) Real property law and procedure in the European union – general report. European University Institute Florence
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing AG
About this paper
Cite this paper
Jánošíková, P., MacGregor Pelikánová, R. (2017). The Heterogeneous Diversity of the Real Estate Transfer Tax in the EU. In: Jajuga, K., Orlowski, L., Staehr, K. (eds) Contemporary Trends and Challenges in Finance. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-54885-2_23
Download citation
DOI: https://doi.org/10.1007/978-3-319-54885-2_23
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-54884-5
Online ISBN: 978-3-319-54885-2
eBook Packages: Economics and FinanceEconomics and Finance (R0)