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@inproceedings{725935,
author = {Neckář, Jan},
address = {Voroněž},
booktitle = {Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory},
edition = {2007},
keywords = {real estate transfer tax; estate tax; inheritance tax; gift tax; estate tax},
language = {eng},
location = {Voroněž},
isbn = {978-5-9273-1340-2},
pages = {298-304},
publisher = {University of Voronezh},
title = {Theoretical Aspects of Transfer Taxes},
year = {2007}
}
TY - JOUR
ID - 725935
AU - Neckář, Jan
PY - 2007
TI - Theoretical Aspects of Transfer Taxes
PB - University of Voronezh
CY - Voroněž
SN - 9785927313402
KW - real estate transfer tax
KW - estate tax
KW - inheritance tax
KW - gift tax
KW - estate tax
N2 - 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.
ER -
NECKÁŘ, Jan. Theoretical Aspects of Transfer Taxes. In \textit{Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}. 2007th ed. Voroněž: University of Voronezh, 2007, p.~298-304. ISBN~978-5-9273-1340-2.
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