{"id":"https://openalex.org/W4385846091","doi":"https://doi.org/10.32084/tekapr.2020.13.1-32","title":"Tax-Related Implications of Acquiring Ownership of Real Estate by Natural Persons \u2013 Selected Issues","display_name":"Tax-Related Implications of Acquiring Ownership of Real Estate by Natural Persons \u2013 Selected Issues","publication_year":2020,"publication_date":"2020-06-30","ids":{"openalex":"https://openalex.org/W4385846091","doi":"https://doi.org/10.32084/tekapr.2020.13.1-32"},"language":"en","primary_location":{"id":"doi:10.32084/tekapr.2020.13.1-32","doi":"https://doi.org/10.32084/tekapr.2020.13.1-32","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32084/tekapr.2020.13.1-32","pdf_url":"https://ojs.academicon.pl/tkppan/article/download/5907/6168","source":{"id":"https://openalex.org/S4387281417","display_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","issn_l":"1899-7694","issn":["1899-7694","2719-7379"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-100"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.academicon.pl/tkppan/article/download/5907/6168","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000298155","display_name":"Katarzyna \u015awi\u0119ch-Kujawska","orcid":"https://orcid.org/0000-0001-6466-7187","observed_orcids":["https://orcid.org/0000-0001-6466-7187"]},"institutions":[{"id":"https://openalex.org/I104588304","display_name":"University of Szczecin","ror":"https://ror.org/05vmz5070","country_code":"PL","type":"education","lineage":["https://openalex.org/I104588304"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Katarzyna \u015awi\u0119ch-Kujawska","raw_affiliation_strings":["Instytut Nauk Prawnych Uniwersytetu Szczeci\u0144skiego"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instytut Nauk Prawnych Uniwersytetu Szczeci\u0144skiego","institution_ids":["https://openalex.org/I104588304"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5000298155"],"corresponding_institution_ids":["https://openalex.org/I104588304"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"1","first_page":"427","last_page":"438"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.006500000134110451,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12939","display_name":"Polish Law and Legal System","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/real-estate-acquisition","display_name":"real estate acquisition","score":0.871999979019165},{"id":"https://openalex.org/keywords/wealth-tax","display_name":"wealth tax","score":0.6079999804496765},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.7120000123977661},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.4620000123977661},{"id":"https://openalex.org/keywords/tax-law-and-civil-law-relationship","display_name":"tax law and civil law relationship","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.8251283764839172},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.6672194600105286},{"id":"https://openalex.org/C2780495726","wikidata":"https://www.wikidata.org/wiki/Q2186896","display_name":"Estate","level":2,"score":0.6270354986190796},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.5422192215919495},{"id":"https://openalex.org/C2780677400","wikidata":"https://www.wikidata.org/wiki/Q4122235","display_name":"Civil law (Civil law)","level":3,"score":0.5380496382713318},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5162246227264404},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.494236022233963},{"id":"https://openalex.org/C2992483186","wikidata":"https://www.wikidata.org/wiki/Q628413","display_name":"Estate tax","level":4,"score":0.49336400628089905},{"id":"https://openalex.org/C2777855551","wikidata":"https://www.wikidata.org/wiki/Q12310021","display_name":"Subject (documents)","level":2,"score":0.46388962864875793},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4629635810852051},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4317770004272461},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40656352043151855},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.3830614686012268},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3741891086101532},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.34872549772262573},{"id":"https://openalex.org/C86432685","wikidata":"https://www.wikidata.org/wiki/Q219186","display_name":"Commercial law","level":2,"score":0.2955820560455322},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2919372320175171},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20310425758361816},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18587863445281982},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32084/tekapr.2020.13.1-32","doi":"https://doi.org/10.32084/tekapr.2020.13.1-32","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32084/tekapr.2020.13.1-32","pdf_url":"https://ojs.academicon.pl/tkppan/article/download/5907/6168","source":{"id":"https://openalex.org/S4387281417","display_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","issn_l":"1899-7694","issn":["1899-7694","2719-7379"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-100"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32084/tekapr.2020.13.1-32","doi":"https://doi.org/10.32084/tekapr.2020.13.1-32","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32084/tekapr.2020.13.1-32","pdf_url":"https://ojs.academicon.pl/tkppan/article/download/5907/6168","source":{"id":"https://openalex.org/S4387281417","display_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","issn_l":"1899-7694","issn":["1899-7694","2719-7379"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-100"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Teka Komisji Prawniczej PAN Oddzia\u0142 w Lublinie","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385846091.pdf","grobid_xml":"https://content.openalex.org/works/W4385846091.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3028306863","https://openalex.org/W6992128864","https://openalex.org/W7135993717","https://openalex.org/W1013576623","https://openalex.org/W4295560429","https://openalex.org/W2315852380","https://openalex.org/W7135450559","https://openalex.org/W7135663382","https://openalex.org/W7135672603","https://openalex.org/W2565173896"],"abstract_inverted_index":{"Tax":[0],"law,":[1,8,17],"treated":[2],"as":[3],"a":[4],"branch":[5],"of":[6,15,49,57,65,68,86,104,119,127],"public":[7],"shows":[9],"strict":[10],"links":[11,27],"with":[12,41],"other":[13],"branches":[14],"the":[16,19,23,34,47,58,61,70,84,87,96,99,125,130],"including":[18],"civil":[20,35],"law":[21],"or":[22],"private":[24],"law.":[25,36],"These":[26,37],"primarily":[28],"involve":[29],"taxing":[30],"acts":[31],"performed":[32],"under":[33],"consequences":[38],"occur":[39],"mainly":[40],"regard":[42],"to":[43,73,116],"levies":[44],"included":[45],"in":[46,76,80,129],"category":[48],"wealth":[50],"taxes":[51,78],"and":[52,63,101,106],"revenue":[53],"taxes.":[54],"The":[55],"subject":[56],"analysis":[59],"is":[60,110,113],"scope":[62,103],"nature":[64],"tax-related":[66],"implications":[67],"acquiring":[69,107],"ownership":[71],"right":[72],"real":[74,108],"estate":[75,109],"individual":[77],"classified":[79],"these":[81],"groups.":[82],"On":[83],"basis":[85],"research":[88],"de":[89],"lege":[90],"lata":[91],"conclusions":[92],"are":[93],"formulated.":[94],"Primarily,":[95],"relationship":[97],"between":[98],"personal":[100],"material":[102],"tax":[105,120],"demonstrated.":[111],"Reference":[112],"also":[114],"made":[115],"those":[117],"elements":[118],"laws":[121],"which":[122],"directly":[123],"affect":[124],"amount":[126],"taxation":[128],"discussed":[131],"scope.":[132]},"counts_by_year":[],"updated_date":"2026-09-07T09:17:50.787605","created_date":"2023-08-16T00:00:00"}
