Publication details
Perspektivy transferových daní v ČR
| Title in English | Perspectives of Transfer Taxes in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Stretnutie finančných právnikov – Zborník z medzinárodnej vedeckej konferencie Financovanie verejnej správy (akuálne problémy) |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | direct tax; property tax; transfer tax; inheritance tax; gift tax; real-estate transfer tax; structural items of tax |
| Description | The article analyses the perspectives of particular transfer taxes (inheritance tax, gift tax, real-estate transfer tax) in the Czech Republic. Even contemporary government calls for disturbance of these taxes, the author thinks it would be better to modernize the structural items of these taxes and to make the collection of these taxes more effective. |