Swobody rynku wewnętrznego a ograniczenia obrotu nieruchomościami rolnymi

This article aimed to outline the relationship between the freedoms of the internal market and agricultural real estate transactions in the Member States of the European Union. National regulations limiting the possibility of agricultural property acquisition are often considered as violations of European law. However, restrictions can be justified by the reasons listed in the Treaty on the Functioning of the European Union and mandatory requirements. Moreover, nowadays, it is necessary to find the most appropriate response to natural habitat devastation. A proper land economy can have a tremendous role in preserving the planet; therefore, it seems that every analysis of national restrictions must include the impact of the laws on the environment.

Deep learning-based detection of tax frauds: an application to property acquisition tax

PurposeSampling taxpayers for audits has always been a major concern for policymakers of tax administration. The purpose of this study is to propose a systematic method to select a small number of taxpayers with a high probability of tax fraud.Design/methodology/approachAn efficient sampling method for taxpayers for an audit is investigated in the context of a property acquisition tax. An autoencoder, a popular unsupervised learning algorithm, is applied to 2,228 tax returns, and reconstruction errors are calculated to determine the probability of tax deficiencies for each return. The reasonableness of the estimated reconstruction errors is verified using the Apriori algorithm, a well-known marketing tool for identifying patterns in purchased item sets.FindingsThe sorted reconstruction scores are reasonably consistent with actual fraudulent/non-fraudulent cases, indicating that the reconstruction errors can be utilized to select suspected taxpayers for an audit in a cost-effective manner.Originality/valueThe proposed deep learning-based approach is expected to be applied in a real-world tax administration, promoting voluntary compliance of taxpayers, and reinforcing the self-assessing acquisition tax system.

To Rebuild or Relocate? Long-Term Mobility Decisions of Hazard Mitigation Grant Program (HMGP) Recipients

Limited funds and the demand for disaster assistance call for a broader understanding of how homeowners decide to either rebuild or relocate from their disaster-affected homes. This study examines the long-term mobility decisions of homeowners in Lumberton, North Carolina, USA, who received federal assistance from the Hazard Mitigation Grant Program (HMGP) for property acquisition, elevation, or reconstruction following Hurricane Matthew in 2016. The authors situate homeowners’ decisions to rebuild or relocate in the context of property attributes and neighborhood characteristics. Logit and probit regressions reveal that homeowners with lower-value properties are less likely to relocate, and those subjected to higher flood and inundation risks are more likely to relocate. Additionally, homeowners in neighborhoods of higher social vulnerability—those with a higher proportion of minorities and mortgaged properties—are more likely to rebuild their disaster-affected homes. The authors discuss homeowners’ mobility decisions in the context of the social vulnerability of neighborhoods. Our results contribute to an ongoing policy discussion that seeks to articulate the housing and neighborhood attributes that affect the long-term mobility decisions of recipients of HMGP assistance. The authors suggest that local governments prioritize the mitigation of properties of homeowners of higher physical and social vulnerability to reduce socioeconomic disparities in hazard mitigation and build equitable community resilience.

Buy them out before they are built: evaluating the proactive acquisition of vacant land in flood-prone areas

Summary Rising flood damages have prompted local communities to implement buyout and property acquisition programmes to eliminate repetitive losses for at-risk properties. However, buyouts are often costly to implement and are reactionary solutions to flooding. This study quantifies the benefits of acquiring vacant private properties in flood-prone areas rather than acquiring such properties after they are built up. Using a geodesign framework that integrates concepts and analytical approaches derived from geographical, spatial and statistical-based disciplines, we analyse vacant properties with high development potential that intersect current and future floodplain areas in Houston (TX, USA). We use geospatial proximity analysis to select candidate properties, land-use prediction modelling to estimate future development and sea-level rise and benefit–cost analysis to assess the economic viability of buyouts. The results indicate that cumulative avoided flood losses exceed the cost of vacant land acquisition by a factor of nearly two to one, and up to a factor of ten to one in selected areas. This study emphasizes the benefits of proactive property buyouts that focus on acquiring parcels before they are built up, while also avoiding the social and institutional problems associated with traditional buyout programmes.

Nationalisation and Reprivatisation of Forests in Poland after World War II

The article concerns the transfer of ownership of forest property, nationalized after World War II. It covers the process of property acquisition by way of nationalization decrees and dilemmas related to the issue of reprivatisation. Nationalization of forests throughout the country was mainly based on the Decree of the PKWN of December 12, 1944. on the takeover of some forests under the ownership of the Treasury. This decree was a supplement to the decree on agricultural reform, which initiated changes in the system and ownership after the Second World War. In a sense, it crowned the ‘task’ of nationalization, covering forests with a smaller area, not subject to the takeover under the agricultural reform decree. Different legal grounds for the nationalization of forests determined different re-privatization procedures initiated after 1989. The work includes issues proposed over the years and existing statutory solutions, as well as case law affecting the interpretation of legal norms.

Examination of Applicants for Home Purchase Subsidy for Families in Terms of Prior Commitment to Having Children and Extent of Property Acquisition, Based on the Data of a Credit Institution

By examining a credit institution’s database for the period 2016–2020, the authors aimed to discover the extent to which Home Purchase Subsidy (HPS) for families applicants use the subsidy received in return for committing to having children in Hungary. The current study also examines which social groups the HPS provides essential assistance to with home purchasing, and at which income level and property value the subsidy motivates the purchase of a second home. Using cluster analysis, the authors found that groups with modest incomes and housing are the most likely to commit to having children in advance. Though the subsidy assists this group the most with housing, the amount received from the subsidy is small. Moreover, the current study revealed that 8 per cent of applicants used the subsidy to purchase a second property.

Austerity’s legacy: risk, opportunity and a new form of central–local relations?

This chapter reviews how local authorities in England have taken a range of initiatives to respond to super-austerity and face the twin crises of managing housing demand and supply. It discusses the restructuring of the form of local government and the creation of new unitary authorities or merging council administrations. It also explores the involvement of a range of direct activities for the local government to meet specific needs for housing and generate more income through property acquisition and investment. The chapter investigates the extent to which local authorities have engaged in asset- and income-generation approaches. It describes how councils have continued to extend their activities in a cumulative way, as they gain more confidence and learn from others.