Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return It
- Authors: Dolatova D.Z.1, Moroz V.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 19, No 3 (2023)
- Pages: 250-257
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/568459
- EDN: https://elibrary.ru/BRRYLE
- ID: 568459
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Abstract
The purpose of the study is to consider inheritance tax in South Korea, Greece, Japan, France, study the old tax in Russia and consider the feasibility of its return to Russia. Achieving this goal required solving several tasks: to form key concepts about inheritance tax, to analyze the dynamics of this tax revenue in the Republic of Korea, Greece, Japan and France, to justify the need for this tax in Russia. Research methodology. In this study, traditional research methods are used: system analysis, deduction, induction, situational analysis, analogy and dialectics.
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About the authors
Dana Z. Dolatova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: dana02_02@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowViktor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
SPIN-code: 4495-5016
Cand. Sci. (Econ.), Associate Professor; Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowReferences
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