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The Heterogeneous Diversity of the Real Estate Transfer Tax in the EU

In: Contemporary Trends and Challenges in Finance

Author

Listed:
  • Petra Jánošíková

    (University of West Bohemia)

  • Radka MacGregor Pelikánová

    (University of West Bohemia)

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.

Suggested Citation

  • Petra Jánošíková & Radka MacGregor Pelikánová, 2017. "The Heterogeneous Diversity of the Real Estate Transfer Tax in the EU," Springer Proceedings in Business and Economics, in: Krzysztof Jajuga & Lucjan T. Orlowski & Karsten Staehr (ed.), Contemporary Trends and Challenges in Finance, pages 247-255, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-54885-2_23
    DOI: 10.1007/978-3-319-54885-2_23
    as

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