Theoretical Aspects of Transfer Taxes
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F07%3A00032400" target="_blank" >RIV/00216224:14220/07:00032400 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Theoretical Aspects of Transfer Taxes
Original language description
This paper deals with the analysis of particular structural items of transfer taxes. I will concentrate on the object of taxation, the subjects of the taxes (taxpayers), the tax base and the tax rate, the exemptions from taxation and finally tax administration. At the end of this paper the main principles of the taxation, which should dominate in every tax legal system, the principle of effectiveness and the principle of the tax equity are mentioned.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2007
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Sovremennye problemy teorii nalogovogo prava ? The Modern Problems of Tax Law Theory
ISBN
978-5-9273-1340-2
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
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Publisher name
University of Voronezh
Place of publication
Voroněž
Event location
Voroněž
Event date
Sep 4, 2007
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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