Komparace daňového zatížení majetku nabytého dědictvím a darováním ve vybraných zemích

Abstract

Taxes mean mandatory, statutory, non-refundable and non-specific payment to the public budget. The role of taxes is providing revenues to state and without taxes is the functioning of state difficult. The objective of this diplom thesis is comparison transport the movable of inheritance and gift tax burden in the selected countries. The first part of the thesis is charakteristic of tax, basic concepts, classification and options of calculation of tax burden. The next part include choosing the selected states and description theirs of legislative amendments. In the last part is comparsion of inheritance and gift tax burden in the selected countries for different types of taxpayers and different values of movable.