Development of tax revenues of transfer tax in 1993–2009 in the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Břetislav Andrlík¹ 

[1] Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika;

关键词: inheritance tax;    gift tax;    real estate transfer tax;    Czech Republic;   

DOI  :  10.11118/actaun201058060021

来源: DOAJ

【 摘 要 】

It contains the quantification of not only the absolute collection of transfer tax but it also presents the basic statistical indicators, e.g. the pace of growth and the pace of absolute increase. Subsequently, it identifies the share of transfer tax on the complete tax income as regards the specified time line and the effectiveness of the collection of transfer tax in connection with the direct administrative costs as regards the outcomes of two research studies conducted in the Czech Republic. In the end, there are presented the research studies conducted abroad that were focused on administrative costs of taxation and on the demands of the tax systems in the OECD member states.

【 授权许可】

Unknown