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  • 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.
  • 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. (en)
Title
  • Theoretical Aspects of Transfer Taxes
  • Theoretical Aspects of Transfer Taxes (en)
skos:prefLabel
  • Theoretical Aspects of Transfer Taxes
  • Theoretical Aspects of Transfer Taxes (en)
skos:notation
  • RIV/00216224:14220/07:00032400!RIV10-MSM-14220___
http://linked.open...avai/riv/aktivita
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  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 454989
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14220/07:00032400
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • real estate transfer tax; estate tax; inheritance tax; gift tax; estate tax (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [2E951FBF60C1]
http://linked.open...v/mistoKonaniAkce
  • Voroněž
http://linked.open...i/riv/mistoVydani
  • Voroněž
http://linked.open...i/riv/nazevZdroje
  • Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Neckář, Jan
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
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  • University of Voronezh
https://schema.org/isbn
  • 978-5-9273-1340-2
http://localhost/t...ganizacniJednotka
  • 14220
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