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Komparace daně dědické v ČR a ve spolkové republice Německo

Authors
Publication Date
Keywords
  • Daňový Systém
  • Majetkové Daně
  • Daň Dědická
  • Tax System
  • Property Tax
  • Inheritance Tax

Abstract

The main objective of this bachelor thesis is comparison of the Czech and German inheritance tax. The first part of this work concentrates on theoretical reasons for inheritance taxes. There are also specified historical and present tax law in the Czech Republic and in Germany. The other part of the thesis includes comparison of these two tax laws. It contains comparison of taxpayers, the subject and the tax base, exemptions and tax concessions, tax rates and tax administration.

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