The problem of inheritance tax return
| Authors | |
|---|---|
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Problems of aplocation of tax law in central and eastern european countries |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax; inheritance tax; tax return; subject of the tax; object of the tax |
| Description | This work deals with inheritance tax and the problems that led the legislature to reflections on its cancellation. The aim is to determine the actual state of inheritance tax and its position in the tax system in the Czech Republic and the Federal Republic of Germany. After defining the problems that are in those states associated with this tax, I will try to find appropriate solutions de lege ferenda and give my own opinion. |
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