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Taxation of Revenues from Transfer of Real Estate Assets to Own Patrimony

Author

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  • Cucosel Constantin

    (North University of Baia Mare)

Abstract

Direct taxes, which are levied individually, represent the oldest form of taxation. They are levied either on certain material assets or types of activities, or on revenue or wealth. Direct taxes are nominative and their amount and due date are established in very precise terms, therefore they are fairer and more desirable than indirect taxes. Direct taxes may take two forms: real or objective taxes, and personal or subjective taxes. The personal ones occur as income taxes and wealth tax.

Suggested Citation

  • Cucosel Constantin, 2010. "Taxation of Revenues from Transfer of Real Estate Assets to Own Patrimony," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1516-1520, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1516-1520
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    More about this item

    Keywords

    direct taxes; asset; real estate; patrimony; levy;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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