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Statements

Subject Item
n2:RIV%2F00216224%3A14220%2F07%3A00032400%21RIV10-MSM-14220___
rdf:type
n5:Vysledek skos:Concept
dcterms: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. 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.
dcterms:title
Theoretical Aspects of Transfer Taxes Theoretical Aspects of Transfer Taxes
skos:prefLabel
Theoretical Aspects of Transfer Taxes Theoretical Aspects of Transfer Taxes
skos:notation
RIV/00216224:14220/07:00032400!RIV10-MSM-14220___
n3:aktivita
n19:S
n3:aktivity
S
n3:dodaniDat
n6:2010
n3:domaciTvurceVysledku
n8:2472295
n3:druhVysledku
n17:D
n3:duvernostUdaju
n7:S
n3:entitaPredkladatele
n16:predkladatel
n3:idSjednocenehoVysledku
454989
n3:idVysledku
RIV/00216224:14220/07:00032400
n3:jazykVysledku
n15:eng
n3:klicovaSlova
real estate transfer tax; estate tax; inheritance tax; gift tax; estate tax
n3:klicoveSlovo
n12:real%20estate%20transfer%20tax n12:inheritance%20tax n12:gift%20tax n12:estate%20tax
n3:kontrolniKodProRIV
[2E951FBF60C1]
n3:mistoKonaniAkce
Voroněž
n3:mistoVydani
Voroněž
n3:nazevZdroje
Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory
n3:obor
n4:AG
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n6:2007
n3:tvurceVysledku
Neckář, Jan
n3:typAkce
n20:WRD
n3:zahajeniAkce
2007-09-04+02:00
s:numberOfPages
7
n13:hasPublisher
University of Voronezh
n11:isbn
978-5-9273-1340-2
n18:organizacniJednotka
14220