Real estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms and in particular income, real estate and indirect taxes on investments such real estate properties. The author analysed the literature both historical and modern to research the topic. The idea of investment taxation has been present in modern tax system for several decades including its positive and negative consequences. The research method includes data, literature and professional reports analyses. The analyses leads to the conclusion of the level, aim and the overall base of properties’ taxation in selected European countries.
Autorzy
Informacje dodatkowe
- Kategoria
- Publikacja w czasopiśmie
- Typ
- artykuły w czasopismach recenzowanych i innych wydawnictwach ciągłych
- Język
- angielski
- Rok wydania
- 2018
