Taxation of Inheritances and Donations, Conceptions and Models

Abstract

The taxation of inheritances and donations
is a relatively a wide issue, which can be formulated
in the structures of different forms of taxation.
Gratuitous acquisition can be levied both
indirect and direct taxes. This article describes
one of the most commonly used method- tax on
inheritances and donations
Succession tax is a widely known and commonly
used tribute in the tax system both in and
outside Europe.
Considering the circumstances and the
method of levying a tax, and first of all, for fiscal
reasons, in the tax legislation succession tax
is supplemented by donation tax. Mostly these
two tributes are included in the same legal act
[1].
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