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

Cucosel Constantin ()
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Cucosel Constantin: North University of Baia Mare

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1516-1520

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.

Keywords: direct taxes; asset; real estate; patrimony; levy (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
Date: 2010
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