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Tax systems and their differences in use in selected countries, digitalization of a tax system

Author

Listed:
  • Tomáš Krulický

    (School of Expertness and Valuation, Institute of Technology and Business in Ceske Budejovice)

  • Thomas Schmallowsky

    (NBS Northern Business School)

Abstract

The article deals with taxes related to the real estate market. It presents the differences between the Czech and German tax systems described by Czech and foreign authors dealing with this or similar issues. The article also includes the authors' comments on tax sustainability and the connection of digitalization with the tax system and its impact on the real estate market in selected countries, more precisely in the Czech Republic and Germany. The authors of the article also discuss valuation methods, real estate acquisition tax, real estate tax and sales tax. They look at these topics from their own perspective and from the perspective of foreign and Czech authors. Specific examples of selected real estate, more specifically from the Hamburg area, are given in the article.

Suggested Citation

  • Tomáš Krulický & Thomas Schmallowsky, 2022. "Tax systems and their differences in use in selected countries, digitalization of a tax system," International Journal of Economic Sciences, European Research Center, vol. 11(1), pages 47-67, April.
    • Handle: RePEc:aop:jijoes:v:11:y:2022:i:1:p:47-67
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    References listed on IDEAS

    as
    1. Stanislav Endel & Marek Teichmann & Dagmar Kutá, 2020. "Possibilities of House Valuation Automation in the Czech Republic," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
    2. Robert Bird & Karie Davis-Nozemack, 2018. "Tax Avoidance as a Sustainability Problem," Journal of Business Ethics, Springer, vol. 151(4), pages 1009-1025, September.
    3. Eduard Hromada, 2021. "Development Of The Real Estate Market In The Czech Republic In Connection With The Covid-19 Pandemic," Proceedings of Economics and Finance Conferences 12713389, International Institute of Social and Economic Sciences.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax system; real estate taxes; sale of real estate; difference between Czech and German tax system; valuation of real estate.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • K11 - Law and Economics - - Basic Areas of Law - - - Property Law
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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