TAX SYSTEMS AND THEIR DIFFERENCES IN USE IN SELECTED COUNTRIES, DIGITALIZATION OF A TAX SYSTEM
DOI:
https://doi.org/10.52950/ES.2022.11.1.004Keywords:
Tax system, Real estate taxes, Sale of real estate, Difference between Czech and German tax system, Valuation of real estateAbstract
The article deals with taxes related to the real estate market. It presents the differences between the Czech and German tax systems described by Czech and foreign authors dealing with this or similar issues. The article also includes the authors' comments on tax sustainability and the connection of digitalization with the tax system and its impact on the real estate market in selected countries, more precisely in the Czech Republic and Germany. The authors of the article also discuss valuation methods, real estate acquisition tax, real estate tax and sales tax. They look at these topics from their own perspective and from the perspective of foreign and Czech authors. Specific examples of selected real estate, more specifically from the Hamburg area, are given in the article.
Data:
Received: 22 Jan 2022
Revised: 18 Mar 2022
Accepted: 6 Apr 2022
Published: 20 Apr 2022
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Tomáš Krulický, Thomas Schmallowsky (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
