Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F25%3A43977706" target="_blank" >RIV/49777513:23320/25:43977706 - isvavai.cz</a>
Result on the web
<a href="https://czasopisma.kul.pl/index.php/recl/article/view/19104" target="_blank" >https://czasopisma.kul.pl/index.php/recl/article/view/19104</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31743/recl.19104" target="_blank" >10.31743/recl.19104</a>

Result language
angličtina
Original language name
Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study
Original language description
Taxes certainly belong amongst the biggest social phenomena. They affect all residents of the state and are constantly in the focus of interest of the general public. They include legal, economic, social, sociological, psychological, and political aspects. Death as a legal event is connected with settlement of legal actions of the deceased. This article focuses on settlement of tax obligations "stricto sensu" of natural persons in the Czech Republic in connection with their death from a legal perspective.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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