Taxation of income received by inheritance: the essence and legal features
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 30, Issue 1
Abstract
The article is devoted to the issues of legal regulation of relations in the field of taxation of inheritance. The essence of the taxation of the income received by the payer of the tax a result of acceptance by it in the inheritance is opened. The features of taxation of inheritance are considered. The problem aspects of the legal regulation of the taxation of income received by inheritance are characterized. In order increase the efficiency of the functioning of the taxation of the inheritance, it is indicated that it is necessary to exclude the income received by inheritance from the composition of the personal income tax and its existence in the form of a separate inheritance tax.
Authors and Affiliations
Л. Б. Жук
Keywords
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