Specific moments in the taxation of real estate transactions

Tsvetomir Manolov ()
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Tsvetomir Manolov: University of Economics - Varna, Varna, Bulgaria

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2024, issue 2, 99-106

Abstract: The taxation of real estate transactions is often challenging in practice. This is due both to the diverse and specific legal framework and to the transactions that take place in this diverse and often unpredictable market. This article is an attempt to present in a systematic form the main provisions that mainly affect transactions related to the purchase and sale of real estate.

Keywords: taxation; real estates; real estate transactions; VAT (search for similar items in EconPapers)
JEL-codes: M48 R38 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:suvrna:y:2024:i:2:p:99-106

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