IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i1p1516-1520.html
   My bibliography  Save this article

Taxation of Revenues from Transfer of Real Estate Assets to Own Patrimony

Author

Listed:
  • Cucosel Constantin

    () (North University of Baia Mare)

Abstract

Direct taxes, which are levied individually, represent the oldest form of taxation. They are levied either on certain material assets or types of activities, or on revenue or wealth. Direct taxes are nominative and their amount and due date are established in very precise terms, therefore they are fairer and more desirable than indirect taxes. Direct taxes may take two forms: real or objective taxes, and personal or subjective taxes. The personal ones occur as income taxes and wealth tax.

Suggested Citation

  • Cucosel Constantin, 2010. "Taxation of Revenues from Transfer of Real Estate Assets to Own Patrimony," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1516-1520, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1516-1520
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no

    More about this item

    Keywords

    direct taxes; asset; real estate; patrimony; levy;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1516-1520. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: http://edirc.repec.org/data/feoviro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.