Publication details
Zrušení daně z nabytí nemovitých věcí a jeho dopad na ekonomiku státu
| Title in English | Property Transfer Tax Abolition and its Impact on National Economy |
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| Authors | |
| Year of publication | 2021 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The paper deals with a topic including the abolition of the tax on the acquisition of immovable property and its impact on the state economy. Although the tax on the acquisition of immovable property was abolished in September 2020, there are still many unanswered questions about the repeal. One of the main objectives of the contribution is to answer the question of why and,if so, on what grounds the cancellation was made at the most inopportune moment, especially during the Covid-19 pandemic. The contribution will, inter alia, address tax theory, in particular in relation to trasnfer taxes, by comparing them, including the abolition of the tax on the acquisition of immovable property itself. An integral part of this will be to look at the effectiveness of abolishing this tax and to make at least substantial assertions as to why such a repeal did not take place either sooner or later, and in particular what effect it will have on the overall economy of the state, which is already facing a burden on the state budget due to the pandemic situation. |
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