Současnost a budoucnost transferových daní

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Title in English	Present and Future of Transfer Taxes
Authors	NECKÁŘ Jan
Year of publication	2008
Type	Article in Proceedings
Conference	Dny práva – 2008 – Days of Law
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Law sciences
Keywords	transfer taxes; inheritance tax; gift tax; real estate transfer tax; transfer; transition; ownership; real estate; tax effectiveness; dissolution; double taxation; collection; reform of the tax system
Description	The article deals with the present state and with the future position of transfer taxes in the tax system of the Czech Republic. Pro and con arguments for the proposed dissolution of the Inheritance tax, the Gift tax and the Real estate transfer tax are mentioned.