Theoretical Aspects of Transfer Taxes
| Authors | |
|---|---|
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | real estate transfer tax; estate tax; inheritance tax; gift tax; estate tax |
| Description | This paper deals with the analysis of particular structural items of transfer taxes. I will concentrate on the object of taxation, the subjects of the taxes (taxpayers), the tax base and the tax rate, the exemptions from taxation and finally tax administration. At the end of this paper the main principles of the taxation, which should dominate in every tax legal system, the principle of effectiveness and the principle of the tax equity are mentioned. |