Opodatkowanie spadków zagranicznych
AbstractThis paper highlights the problem of missing systemic regulations preventing from double taxation of foreign inheritances. It investigates main causes related to this issue. Particularly, these were sought in law code settling some basic constituents of inheritance and gift tax in Poland and the tax fiscal impact on the local budgets. The study was additionally extended about an analysis of international deals counteracting the double taxation and a discussion about EU tax polices regarding this matter. Conducted research results explains a passive attitude of government for the preparing some systemic regulations related to inheritance and gift tax. It has roots in personalized nature of this tax allowing some closest relatives to avoid it and its relatively low impact on overall income of the local budgets.
|Journal series||Przedsiębiorczość i Zarządzanie, ISSN 1733-2486, (B 14 pkt)|
|No||9 cz. 3|
|Publication size in sheets||0.7|
|Keywords in English||foreign inheritance, inheritance and gift tax, treaties for the avoidance of double taxation on inheritance tax|
|Score||= 14.0, 11-03-2020, ArticleFromJournal|
|Tytuł numeru||Transfery międzypokoleniowe. Zarządzanie różnorodnością|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.