| Popis: |
The theoretical part is focused on explanation of the Institute of inheritance law. It includes view of its development in the Czech Republic and the overall view of the current legislation. Explains who he is deceased, the heir, legatee, heir sidestepped and what's estate. It defines an inheritance tax according to the new and recent legislation in force. Inform the development of inheritance tax. The practical part deals with the specific data obtained from the site of financial management and the Ministry of Finance. There were detected revenues, expenses, balance the state budget, collection of inheritance tax and then all indicators compared. |
