Změny v oblasti transferových daní v souvislosti s rekodifikací
Loading...
Downloads
2
Date issued
Authors
Ferenčíková, Denisa
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoká škola báňská - Technická univerzita Ostrava
Location
Signature
Abstract
The thesis is on the topic which refers to the differences in the area of transfer taxes in connection with recodification. The aim of the thesis is to make you familiar with the main changes in the area of transfer taxes that started after the year 2014. We will give you an idea of the new laws and point out the differences compared with the old laws. The thesis is divided into six chapters, including the introduction and conclusion. The second chapter deals with the characteristic, development, classification and functions of transfer taxes. The third chapter deals with transfer taxes until the year 2013. This chapter characterizes the inheritance tax, gift tax as well as the stamp duty. The fourth chapter reveals the arguments for recodification of transfer taxes. We will focus on the changes and the news in the area of transfer taxes. The last chapter deals with the transfer taxes laws in the Czech Republic in comparison with the Slovak Republic.
Description
Import 22/07/2015
Subject(s)
taxes, transfer taxes, an inheritance tax, a gift tax, stamp duty, recodification, tax on the acquisition of immovable property, an income tax