Journal articles: 'Inheritance and trasfer tax'

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백제흠. "International Inheritance Taxation and Inheritance Tax Treaty." Seoul Tax Law Review 13, no. 3 (December 2007): 229–65. http://dx.doi.org/10.16974/stlr.2007.13.3.008.

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SHIBA, Yuka. "Necessity of inheritance tax." Japanese Journal of Real Estate Sciences 23, no. 4 (2010): 90–96. http://dx.doi.org/10.5736/jares.23.4_90.

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Reed, E. "Inheritance tax on trusts." Trusts & Trustees 13, no. 2 (March 8, 2007): 40–42. http://dx.doi.org/10.1093/tandt/ttl047.

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Jumaidi, Lalu Takdir, Bambang Bambang, and Robith Hudaya. "ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING." Jurnal Aplikasi Akuntansi 1, no. 2 (May 7, 2018): 1. http://dx.doi.org/10.29303/jaa.v1i2.1.

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The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing.

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Stark, Jennifer Anna, and Erich Kirchler. "Inheritance tax compliance – earmarking with normative value principles." International Journal of Sociology and Social Policy 37, no. 7/8 (July 11, 2017): 452–67. http://dx.doi.org/10.1108/ijssp-07-2016-0086.

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Purpose The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction. Design/methodology/approach A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans. Findings Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax. Originality/value This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

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Master, Piers. "The UK’s inheritance tax treaties." Trusts & Trustees 26, no. 1 (January 14, 2020): 28–40. http://dx.doi.org/10.1093/tandt/ttz124.

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Jestl, Stefan. "Inheritance tax regimes: a comparison." Public Sector Economics 45, no. 3 (September 6, 2021): 363–85. http://dx.doi.org/10.3326/pse.45.3.3.

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Houben, Henriette, and Ralf Maiterth. "Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse." Perspektiven der Wirtschaftspolitik 11, no. 2 (May 2010): 204–22. http://dx.doi.org/10.1111/j.1468-2516.2010.00334.x.

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AbstractThis submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular asset categories but contains low proportional tax rates. Our empirical analysis shows that abolishing of tax exemptions and market valuation of assets lead to a remarkable broadening of the inheritance tax base and enables substantial tax rate cuts.

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Lee, Natalie. "Inheritance tax – an equitable tax no longer: time for abolition?" Legal Studies 27, no. 4 (December 2007): 678–708. http://dx.doi.org/10.1111/j.1748-121x.2007.00065.x.

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Statistics from HM Revenue & Customs predict that receipts from inheritance tax will amount to some £3.56 billion in the tax year 2006/07. This compares to £1.68 billion in 1997/98. This paper explores the reason for the large increase in inheritance tax revenues and, in the light of those findings, together with a consideration of the recent public reaction to the changes to the inheritance taxation of trusts announced in the Budget 2006 and incorporated in the Finance Act 2006, argues that, whereas the justification for a tax on the value of property in a person’s estate on death (or within a certain number of years before death) was rooted in equity, equity now forms the argument for its abolition or, at least, its substantial reform.

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PRABHAKAR, RAJIV. "What is Wrong with Inheritance Tax?" Political Quarterly 79, no. 2 (April 2008): 151–52. http://dx.doi.org/10.1111/j.1467-923x.2008.00918.x.

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Washington, J. "United Kingdom: Sisters and inheritance tax." Trusts & Trustees 12, no. 9 (November 14, 2006): 3. http://dx.doi.org/10.1093/tandt/ttl012.

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Davidson, D. "United Kingdom: Inheritance tax on trusts." Trusts & Trustees 12, no. 10 (November 28, 2006): 4–5. http://dx.doi.org/10.1093/tandt/ttl013.

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Vasiljković, Jovana, and Dalibor Krstinić. "Inheritance tax in Republic in Serbia." Ekonomija: teorija i praksa 12, no. 2 (2019): 54–70. http://dx.doi.org/10.5937/etp190254v.

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JONES, IAN. "VALUATIONS FOR INHERITANCE TAX — PART 1." Journal of Valuation 6, no. 1 (January 1988): 7–15. http://dx.doi.org/10.1108/eb008019.

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Hughes, Ruth. "INHERITANCE TAX: OMISSIONS ARE NOT ACCIDENTS?" Cambridge Law Journal 80, no. 2 (July 2021): 232–35. http://dx.doi.org/10.1017/s0008197321000374.

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김해마중. "Review of 2007 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 14, no. 1 (April 2008): 426–56. http://dx.doi.org/10.16974/stlr.2008.14.1.013.

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Hyun Seok Yoon. "Nonprofit Organization and Act of Inheritance Tax and Gift Tax." Seoul Tax Law Review 14, no. 2 (August 2008): 289–314. http://dx.doi.org/10.16974/stlr.2008.14.2.008.

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Hyun Seok Yoon. "Review of 2008 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 15, no. 1 (April 2009): 509–40. http://dx.doi.org/10.16974/stlr.2009.15.1.013.

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Hun Park and 허원. "Review of 2011 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 18, no. 1 (May 2012): 478–524. http://dx.doi.org/10.16974/stlr.2012.18.1.012.

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허원. "Review of 2012 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 19, no. 1 (April 2013): 497–538. http://dx.doi.org/10.16974/stlr.2013.19.1.013.

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허원. "Review of 2016 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 23, no. 1 (April 2017): 313–70. http://dx.doi.org/10.16974/stlr.2017.23.1.007.

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Hur, Won. "Review of 2019 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 26, no. 1 (April 30, 2020): 529–70. http://dx.doi.org/10.16974/stlr.2020.26.1.011.

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Babiarz, Stefan. "Erbschaft- und Schenkungsteuer in Polen und in Deutschland. Konstruktionselemente der Steuer: Steuerpflicht, Besteuerungsgrundlage, Steuerbefreiungen, Stundung und Erlass der Steuer, Steuerklassen, Freibeträge, Instrumentalpflichten. Zweiter Teil." Zeszyty Naukowe Uniwersytetu Rzeszowskiego. Seria Prawnicza. Prawo 30 (2020): 30–51. http://dx.doi.org/10.15584/znurprawo.2020.30.2.

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From the comparison of the structural elements of the tax structure, the Polish and German inheritance and donation tax acts, the following conclusions can be drawn: – the German law – unlike the Polish law – allows for the recognition of inheritance and donation tax paid by a German citizen abroad at the taxpayer’s request, – the German act provides for an earlier tax point in the case of acquisition by inheritance than in Poland – it is the moment of opening the inheritance, – German law does not provide for the institution of re-emergence of the tax obligation, – in the German act, there is no broad subjective exemption, as in the Polish one, and in the case of the acquisition of an enterprise (current assets), it does not always provide for a full exemption, and the conditions for the exemption are stricter than in the Polish one, – in the German Act on inheritance and donation tax in a different way, considering not only classification to the tax group, thresholds for tax-free amounts have been defined, – the exemption of pension assets is provided for in the German law, and not, as in the Polish solution, in the Personal Income Tax Act, – the German Act on Inheritance and Donation Tax provides for different legal institutions that do not exist in the Polish law, such as deferral or remission of tax, – instrumental obligations have been regulated differently in both acts, it seems that the German law is not as strict in this respect as the Polish one, and the tax declaration and tax declaration in the German act do not mean the same legal institutions as in the Polish act. Generally speaking, however, beneficial for taxpayers of inheritance and donation tax in Poland is a solution that covers all (in principle) cases of free acquisition of property and property rights.

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Babiarz, Stefan. "Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems." Teisė 111 (May 20, 2019): 218–33. http://dx.doi.org/10.15388/teise.2019.111.13.

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[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principle, or the fact that no tax liability in respect of inheritance tax may re-arise.The case is not the same with the Polish Gift and Inheritance Tax Act. The only advantage of the Polish law, as compared to the Lithuanian law, is that the scope of taxable property is broader and, therefore, the higher, personal income tax would not apply to many types of the taxable property.The author expects this paper to be the first is a series of papers introducing Polish taxpayers, tax authorities and legislative bodies to legal solutions relating to the taxation of gratuitous acquisition of tangible property and property rights in other European countries. The Polish Gift and Inheritance Tax Act is a highly complicated piece of legislation. Its complexity causes tax disputes and does not encourage good relations between taxpayers and tax authorities. What is more, it is often the source of family conflicts.

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Saccardo, Nicola. "Inheritance, estate and gift tax treaties—Italy." Trusts & Trustees 26, no. 1 (November 26, 2019): 41–48. http://dx.doi.org/10.1093/tandt/ttz111.

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Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.

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Hendarto, Edgar. "PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (May 6, 2019): 1062–81. http://dx.doi.org/10.24123/argu.v6i1.1858.

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This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or buildings issued by issuance of SKB PPh, SKB PPh is given if the land and / or buildings that are objects of inheritance have been reported in Annual Income Tax Returns, unless the heir has income below the Non-Taxable Income (PTKP) and the gross amount of the transfer is less than IDR 60,000,000.00 based on SE-20 / PJ / 2015. The imposition of tax on additional income based on fulfilling legal objectives as justice, while for certainty has not been fulfilled because there are conflicts of norms and legal vacancies for inheritance other than land and / or buildings, while the purpose of law as benefit has not yet benefited heirs

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Pecheniy, Oleh. "Problematic aspects of the correlation of civil and tax legislation in the context of inheritance succession in tax legal relations." Slovo of the National School of Judges of Ukraine, no. 3(28) (December 19, 2019): 87–98. http://dx.doi.org/10.37566/2707-6849-2019-3(28)-7.

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In the article the analysis of the correlation of civil and tax legislation on the example of inheritance succession in tax legal relations. The problematic perspective of the interaction and influence of civil and tax law is one of the constant problems of the national legal system, which is modified under the influence of various factors. As this problem has been the subject of scientific research in the theory of law, relevant sectoral directions, the task of this scientific publication focuses on the issues of determining the ratio of civil and tax law in the interaction of hereditary and tax relations, burdened by succession in succession. The author probed the questions practice of courts in resolving disputes regarding the collection of tax debt in the event of the death of the defendant, procedural actions and court decisions. The author studies court decisions and relevant practice on closing the proceedings or refusing to open in the event of the death of the defendant, when the disputed tax relations do not allow succession. The article explores the application of civil legislation to relations that arose before entry into force. The features of the simplified production are examined in matters about an inheritance. In the article are formulated the signs of judicial cases about an inheritance and tax, related to subject composition, matter of action, inheritance time, other descriptions. The author affected the questions of forming of judicial practice, roles of Supreme Court in correct application of legislation courts about an inheritance. A circleof legally meaningful actions, which may be inherited from the side of subjectsof the inherited legal relationships, is outlined. Composition of inheritance, the right and obligations, whose carrier during the life was the testatorhimself, is analyzed. It is proved, that the composition of inheritance besidesrights and obligations can also includes possibilities and permissions, given bythe law. Key words: inheritance, heirs, tax legal relationship, law of succession.

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Gaisbauer, Helmut P., and Clemens Sedmak. "A Decision on Inheritance Tax by the German Constitutional Court: A Brief Comment." German Law Journal 16, no. 5 (October 2015): 1227–34. http://dx.doi.org/10.1017/s207183220002109x.

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AbstractIn Germany, endowments and bequeathals are subject to between seven and fifty percent inheritance tax. Small and medium-sized family-run businesses are exempt from inheritance tax either partially or entirely. On 17 December 2014, Germany's Constitutional Court ruled that the present system of enabling businesses to “avoid paying” inheritance tax was in violation of the “rule of equal tax principal.” Furthermore, the inheritance tax law in its current form leaves plenty of leeway for variations in percentages of payments, which are difficult to justify. Thus, the Court ruled, existing laws are unconstitutional and must be reformed and replaced.In this case note we argue from a socio-ethical viewpoint that inheritances taxes are in principle morally justified. One important key element of the tax system is trust. This trust can be strengthened by (1) creating sustainable laws that will stand the test of constitutional screening, (2) offering plausible justification for fiscal policies including exemptions on clear normative principles like subsidiarity, common good, freedom and simplicity, and (3) broadening the tax-paying basis without undercutting relevant human agency.

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Kim, DooBok, and HiYoul Suh. "A Study on Improvement of Taxation System of Inheritance Tax - System of Inheritance Tax and Deductions for Spouse Holding -." korean journal of taxation research 35, no. 2 (June 30, 2018): 51–80. http://dx.doi.org/10.35850/kjtr.35.2.02.

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Hun Park. "The Trend and Prospect of Precedents for Inheritance Tax and Gift Tax." Seoul Tax Law Review 22, no. 3 (November 2016): 221–86. http://dx.doi.org/10.16974/stlr.2016.22.3.005.

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Rieska Wulandari. "THE IMPOSITION OF TAX ON INHERITANCE IN INDONESIA." Scientax 2, no. 1 (October 23, 2020): 1–26. http://dx.doi.org/10.52869/st.v2i1.37.

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Indonesia has enjoyed high and stable economic growth during the last decade. However, the benefits of growth have not been shared equally. Wealth inequality is widening in recent years which gives a serious threat to sustainable growth. The taxation policy still faces challenges to support inequality-reducing programs. The limitation of Personal Income Tax to conduct redistribution role and the absence of capital gain tax in Indonesia are some of the challenges faced in the fiscal policy field. Inheritance is assumed to be one of the sources of wealth accumulation. To reduce the gap between the richest and the rest, it is time for Indonesia to impose an inheritance tax . This paper examines the suitable inheritance tax design for Indonesia taking into consideration of experiences from a few selected countries. Based on the analysis, Indonesia should have an estate tax model with basic exemption starts from IDR 14.5 billion (USD 1 Million).

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WHITE, STUART. "What (if Anything) is Wrong with Inheritance Tax?" Political Quarterly 79, no. 2 (April 2008): 162–71. http://dx.doi.org/10.1111/j.1467-923x.2008.00921.x.

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Prabhakar, Rajiv. "Can Public Opposition to Inheritance Tax be Weakened?" Public Policy and Administration 24, no. 3 (June 24, 2009): 227–44. http://dx.doi.org/10.1177/0952076709103809.

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Erreygers, G., and G. Di Bartolomeo. "The Debates on Eugenio Rignano's Inheritance Tax Proposals." History of Political Economy 39, no. 4 (December 1, 2007): 605–38. http://dx.doi.org/10.1215/00182702-2007-034.

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김종해 and BYUNG IL KIM. "A Study on Living Trust Taxation：Focusing on Inheritance Tax and Gift Tax Law." Seoul Tax Law Review 18, no. 2 (September 2012): 44–77. http://dx.doi.org/10.16974/stlr.2012.18.2.002.

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Jang Sungdoo. "Review of 2013 “Income Tax Law” and “Inheritance and Gift Tax Law” Cases." Seoul Tax Law Review 20, no. 1 (April 2014): 325–73. http://dx.doi.org/10.16974/stlr.2014.20.1.009.

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Seong, Suhyeon. "Review of 2018 ‘Inheritance and Gift Tax Act’ and ‘Local Tax Act’ Cases." Seoul Tax Law Review 25, no. 2 (August 31, 2019): 275–344. http://dx.doi.org/10.16974/stlr.2019.25.2.006.

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Lepsius, Oliver. "Constitutional Review of Tax Laws and the Unconstitutionality of the German Inheritance Tax." German Law Journal 16, no. 5 (October 2015): 1191–226. http://dx.doi.org/10.1017/s2071832200021088.

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AbstractConstitutional review of German tax laws has become a major area for the development of the jurisprudence of the German Federal Constitutional Court, constitutional doctrine, and theory. This Article takes a recent decision in which the German Federal Constitutional Court declared parts of the inheritance tax statute unconstitutional as an example to demonstrate why tax law in particular has become such an interesting field in constitutional jurisprudence. The case is also noteworthy for the court's new views on equal protection, its deference to parliamentary discretion, and the abolishment of the so-called consequentiality doctrine (Folgerichtigkeit) it had introduced ten years before.

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Luchena, Gracia. "Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax." Bratislava Law Review 1, no. 1 (October 1, 2017): 15–28. http://dx.doi.org/10.46282/blr.2017.1.1.66.

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Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of Justice examined the inheritance tax rules of Member States. In eight out of the ten cases it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment. For example, on the 3rd of September 2014, the ECJ entered/made a judgment resolving that the Spanish Inheritance Tax should impose restrictions on the free movement of capital, one of the fundamental principles of the EU’s Single Market. Taking into consideration the merits of the case the Court of Justice finally concluded that the situations between resident and non-resident taxpayers or between goods located in Spain or abroad are comparable and that therefore the applicable tax treatment should be the same.

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Kube, Hanno. "Federal Constitutional Court Declares Inheritance and Gift Tax Act Unconstitutional." German Law Journal 16, no. 5 (October 2015): 1235–46. http://dx.doi.org/10.1017/s2071832200021106.

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AbstractIn December 2014, the German Federal Constitutional Court declared the Inheritance and Gift Tax Act unconstitutional. The following article presents and discusses the judgment. Instead of trying to comply by changing as little as possible, the legislator should consider a fundamental and consequent alternative: an inheritance and gift tax that treats everybody the same.

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D’Amico, Jeffery R. "Legal Issues, Judicial Analysis, And Domicile Planning To Avoid State Inheritance Tax Using Tennessee." Journal of Business Case Studies (JBCS) 9, no. 2 (February 21, 2013): 175–78. http://dx.doi.org/10.19030/jbcs.v9i2.7705.

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This paper examines the pitfalls and planning opportunities for taxpayers attempting to change domicile from our case study state, Tennessee, to avoid Tennessee inheritance tax to a state that doesnt have such taxes. Various court cases and state tax authority will be examined in order to synthesize the issues and formulate some general guidelines to assist taxpayers and their advisors in successfully using a change of domicile as a tool in state estate tax planning. A leading New Jersey case will be examined as an example of the consequences of unsuccessful state domicile planning causing the taxpayer to be subject to state inheritance tax in multiple states.

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유철형. "Review of 2006 Inheritance and Gift Tax Law Cases." Seoul Tax Law Review 13, no. 1 (April 2007): 419–49. http://dx.doi.org/10.16974/stlr.2007.13.1.011.

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Wrede, Matthias. "Fair inheritance taxation in the presence of tax planning." Journal of Behavioral and Experimental Economics 51 (August 2014): 12–18. http://dx.doi.org/10.1016/j.socec.2014.03.007.

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전환진. "Review of Cases in 2014 ‘Income Tax Act’ and ‘Inheritance and Gift Tax Act’." Seoul Tax Law Review 21, no. 1 (April 2015): 421–71. http://dx.doi.org/10.16974/stlr.2015.21.1.011.

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Son, Byung Gi. "Abolition of the Article 45-2 of the Inheritance Tax and Gift Tax Act." Journal of hongik law review 9, no. 2 (June 2008): 259–91. http://dx.doi.org/10.16960/jhlr.9.2.200806.259.

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Park, Seung-sik, and Sang-yun Park. "Development Direction of the Tax Support System on Family Business Succession in Inheritance Tax." Accounting Information Review 38, no. 2 (June 30, 2020): 27–49. http://dx.doi.org/10.29189/kaiaair.38.2.02.

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Szeroczyńska, Małgorzata. "People with intellectual disabilities as heirs. Part 3." Special School LXXXI, no. 4 (October 31, 2020): 309–20. http://dx.doi.org/10.5604/01.3001.0014.4738.

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The article is another one in the series on people with intellectual disabilities as heirs. It discusses next steps that heirs need to take after an inheritance is accepted and a court confirmation of inheritance acquisition or a notarial deed of succession certification is received to be able to dispose of the property they acquired from the testator. It presents issues relating to inheritance division based on an agreement between the heirs and inheritance division by a court order, claiming the legitime, reporting the inheritance to the tax office to be entitled to inheritance tax exemption, as well as making an entry in the land register, reporting the acquisition of a car, notifying the homeowner association or the housing cooperative, changing the parties to contracts on services that are currently provided, etc. Practical difficulties that may arise when heirs with intellectual disabilities are taking these steps are listed along with the best methods to overcome them.

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Oktario, Benny, and Neneng Oktarina. "PENGENAAN PAJAK PENGHASILAN ATAS WARIS DAN HIBAH DALAM PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KOTA PADANG." Al Hurriyah : Jurnal Hukum Islam 4, no. 2 (December 16, 2019): 111. http://dx.doi.org/10.30983/alhurriyah.v4i2.1437.

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Income Tax (PPh) is one of several types of tax, which is one of the primary sources of state revenue for development, which aims to improve the welfare and prosperity of the people. Income Tax (PPh) is regulated in Government Regulation number 34 of 2016. Where in each transfer of rights carried out by the taxpayer will be subject to Income Tax, but there is a transfer of rights excluded from the imposition and collection of Income Tax as stipulated in the Director-General of Taxes Regulation Number 30 / PJ / 2009, namely the removal of reasons due to inheritance and grants to blood families in a straight line. From this income tax collection, it is necessary to know some problems that arise. The issues, namely First, how is the imposition of Income Tax on inheritance and grants in the transfer of rights to land and buildings in the City of Padang. Second, is the Constraint in imposing income tax on estate and concessions in the removal of rights to land and buildings in the City of Padang. The research method used is an empirical juridical approach, and this research is descriptive-analytical as well as collecting data in the form of document studies and field research. Based on the results of the study, it was found that: The imposition of income tax on inheritance and grants in the transfer of rights to land and buildings in Padang city can be excluded from tax collection by submitting an income tax certificate for inheritance and donations between blood families in a straight line. Constraints in imposing Income Tax on estate and awards in the transfer of rights to land and or buildings in the city of Padang, are still taxpayers who have an NPWP but do not report their annual SPT and there are taxpayers who are not registered at the Tax Office and do not have NPWP, which causes the SKB application to be rejected or not granted.

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Szybowski, Daniel. "PROPERTY AS A SUBJECT OF TAXATION IN THE FRAME OF LAW." International Journal of Legal Studies ( IJOLS ) 2, no. 2 (December 29, 2017): 161–88. http://dx.doi.org/10.5604/01.3001.0012.2249.

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Abstract:

Property tax is calculated on the basis of owned property. It is different from most other taxes where the increase in wealth is taxed. The property may consist of, among others, land properties, buildings, enterprises, agricultural real estate or forest properties. Due to such division of property type there are following property taxes: agricultural tax, forest tax, property tax, vehicle tax, and gift and inheritance tax.

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50

Durán-Cabré, José M., Alejandro Esteller Moré, Mariona Mas-Montserrat, and Luca Salvadori. "The tax gap as a public management instrument: application to wealth taxes." Applied Economic Analysis 27, no. 81 (December 2, 2019): 207–25. http://dx.doi.org/10.1108/aea-09-2019-0028.

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Abstract:

Purpose The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. Design/methodology/approach The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities. Findings The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper. Originality/value Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

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Journal articles on the topic 'Inheritance and trasfer tax'

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