Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return It
- Авторлар: Dolatova D.Z.1, Moroz V.V.1
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Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 3 (2023)
- Беттер: 250-257
- Бөлім: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/568459
- EDN: https://elibrary.ru/BRRYLE
- ID: 568459
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Аннотация
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.
Негізгі сөздер
Толық мәтін
Авторлар туралы
Dana Dolatova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: dana02_02@mail.ru
the Faculty of Taxes, Audit and Business Analysis
Ресей, MoscowViktor Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
SPIN-код: 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
Ресей, MoscowӘдебиет тізімі
- Dolatova D.Z., Yakovleva E.E. Tax culture in Russia as a prism for improving the tax system: modern problems and solutions. —Bulletin of the IEAU, 2022.
- Kalinskaya M.V., Drofa M.A., Zaremuk A.A. The tax system of the Russian Federation in comparison with the tax systems of foreign countries // Bulletin of the Academy of Knowledge. 2021. №6 (47).
- Kruglov, N. V. The legal nature of the institute of inheritance tax and the expediency of its legal consolidation in the Russian tax legislation / N. V. Kruglov, V. V. Murshel // Epomen. Global. —2022. —No. 31. —pp. 66–71.
- Moroz V.V., Moroz S.V. Performance indicators of tax authorities. —Problems of Economics and legal practice, pp. 50–52, 2018.
- Pushkareva Valentina. Evolution of views on inheritance tax and its future in modern Russia // Vestnik TSEU. 2018. №2 (86).
- Smirnov, D. A. Inheritance tax and donation: is there a future in Russia? / D. A. Smirnov, N. P. Melnikova // Russian Economic Online Journal. —2022. —No. 4.
- Cho Eun Jin. Tax System of the Republic of Korea // Bulletin of the O. E. Kutafin University. 2016. №6 (22).
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