Taxes on real estates in the Europen Union countries -the oreticaland practical considerations

Felis Pawel
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Felis Pawel: Warsaw school of economics

Вестник Финансового университета, 2014, issue 1, 20-27

Abstract: The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to the economic and social consequences of the real estate taxation. In the second part, real estate taxation systems in the European Union countries are described and the incomes from property taxes are presented with special regard to real estate taxes. The analysis allows to draw a few general conclusions relating the immovable property taxation policy.

Keywords: НАЛОГИ НА ИМУЩЕСТВО; ПЕРИОДИЧЕСКИЕ НАЛОГИ НА НЕДВИЖИМОЕ ИМУЩЕСТВО; СИСТЕМЫ; ОСНОВАННЫЕ НА СТОИМОСТИ НЕДВИЖИМОСТИ; ОПРЕДЕЛЕННОЙ В КАДАСТРЕ ОБЪЕКТОВ НЕДВИЖИМОСТИ; ОСНОВАННЫЕ НА ЗОНЕ РАЗМЕЩЕНИЯ НЕДВИЖИМОСТИ; НАЛОГ C УКАЗАННОЙ ЦЕНЫ; МЕСТНЫЕ НАЛОГИ; АДВАЛОРНЫЙ НАЛОГ (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031255:15724883

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