Income arising from inharitance and gifts from the perspective of income tax law
| Autor: | Kudrnová, Lucie |
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| Přispěvatelé: | Tecl, Jan, Vančurová, Alena |
| Jazyk: | čeština |
| Rok vydání: | 2016 |
| Předmět: | |
| Popis: | The bachelor thesis focuses on income arising from inheritance and received gifts. In connection with the recodification of the civil law in 2014 the inheritance and gift taxes were incorporated into income taxes. The first chapter of the thesis deals with the history of the income from gifts and inheritance in the Czech Republic and development of the Czech tax system with an emphasis on property and income taxes. The second chapter explains reasons which led to the abolition of these taxes. The third chapter focuses on the legislation of these taxes before the incorporation in 2014 and current legislation in 2016. The practical part contains a comparison of both legislations and comparison of a tax burden of natural and legal persons based on a comparative analysis. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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