Problematika dědických daní ve vybraných státech
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Fialová, Barbora
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with issues of inheritace taxes in the Czech Republic, Belgium, Germany, Netherlands and Spain. The theoretical part describes the concepts of the tax system and provides basic information on inheritance tax in the Czech Republic and its determination. Further describes the inheritace taxes in selected countries of the European Union. The practical part is focused on a concrete example and the comparison and evaluation of achieved results between the Czech Republic and others countries.
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Import 05/08/2014
Subject(s)
Inheritance tax, tax system, tax, the taxpayer, subject to tax, tax base, tax rate.