Labutí píseň daně z nabytí nemovitých věcí

Boháč, Radim

doi:10.14712/23366478.2022.42

Auc Iuridica

2022

DOI: 10.14712/23366478.2022.42

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Labutí píseň daně z nabytí nemovitých věcí

Radim Boháč¹

Abstract: The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes.

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The Legal Framework of the Mandatory Cap on Market Revenues for Electricity Producers and the Solidarity Contribution in the Czech Republic and Slovakia

Karfíková,

Šipoš

2023

Auc Iuridica

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On 6 October 2022, the Council of the European Union adopted Regulation 2022/1854 on an emergency intervention to address high energy prices (Regulation 2022/1854). Regulation 2022/1854 establishes an emergency intervention to mitigate the effects of high energy prices through exceptional, targeted, and time-limited measures aiming to ensure the necessary solutions and respond to the current energy situation. For this purpose, three groups of measures are introduced: (i) measures aiming to reduce energy consumption, (ii) introducing a mandatory cap on market revenues for electricity producers, and (iii) introducing a solidarity contribution to be imposed on crude petroleum, natural gas, coal, and refinery companies. In this paper, the authors focus on the legal framework adopted in the Czech Republic and in Slovakia to introduce the mandatory cap on market revenues to electricity producers as well as the solidarity contribution.

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The Legal Framework of the Mandatory Cap on Market Revenues for Electricity Producers and the Solidarity Contribution in the Czech Republic and Slovakia

Karfíková,

Šipoš

2023

Auc Iuridica

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Pengaruh Return on Assets, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

Putri,

Nurasik

2024

Innovative

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh masing-masing dari return on assets, pertumbuhan penjualan dan leverage terhadap tax avoidance, baik secara langsung maupun di moderasi oleh variabel ukuran perusahaan. Penelitian ini menggunakan perusahaan manufaktur sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017-2020 sebagai populasinya dengan jumlah keseluruhan adalah 37 perusahaan. Sampel dipilih dengan menggunakan metode purposive sampling, dimana jumlahnya yaitu 15 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan data penelitian diuji menggunakan olah data program partial last square SmartPLS. Dari hasil perhitungan dan olah data dapat disimpulkan bahwa return on assets, pertumbuhan penjualan dan leverage memiliki pengaruh langsung yang signifikan terhadap tax avoidance. Penelitian ini juga menunjukkan bahwa return on assets dan pertumbuhan penjualan memiliki pengaruh yang signifikan terhadap tax avoidance yang dipengaruhi oleh variabel lain yaitu ukuran perusahaan. Hasil lain dari penelitian ini menunjukkan bahwa tidak adanya pengaruh yang signifikan dari leverage terhadap tax avoidance dengan ukuran perusahaan sebagai variabel yang memoderasinya.

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Labutí píseň daně z nabytí nemovitých věcí

Cited by 2 publications

References 1 publication

The Legal Framework of the Mandatory Cap on Market Revenues for Electricity Producers and the Solidarity Contribution in the Czech Republic and Slovakia

The Legal Framework of the Mandatory Cap on Market Revenues for Electricity Producers and the Solidarity Contribution in the Czech Republic and Slovakia

Pengaruh Return on Assets, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

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