Taxation of inheritances and donations, conceptions and models
Author(s) | |
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Smoleń, Paweł | Catholic University of Lublin |
Mykolo Romerio universitetas |
Date Issued |
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2006 |
Šiame straipsnyje autorius nagrinėja dovanojimo ir paveldėjimo mokesčius kaip dvi pagrindines neatlyginamai įsigyjamo turto apmokestinimo formas. Straipsnyje nuosekliai pateikiama dovanojimo ir paveldėjimo apmokestinimo raida, išskiriamos svarbiausios raidos tendencijos, išsamiai analizuojami du pagrindiniai apmokestinimo modeliai: paveldėjimo mokesčio modelis (inheritance tax model), pagal kurį mokestis taikomas kiekvienam įpėdiniui proporcingai jo paveldimo turto daliai, bet turto mokesčio modelis (estate tax model), pagal kurį mokestis taikomas visam palikėjo turtui, neatsižvelgiant į įpėdinių dalį ar jų giminystės ryšį su palikėju. Teigdamas, kad paveldėjimo mokesčio modelis yra Europoje vyraujanti paveldimo turto apmokestinimo forma, autorius pažymi pastarųjų metų tendenciją daugelyje valstybių atsisakyti paveldimo turto apmokestinimo. Todėl, anot autoriaus, neatmestina galimybė, jog dar nuo senovės Romos laikų žinomas dovanojimo ir paveldimo mokestis gali būti panaikintas.
In this article the author presents conceptions concerning succession and donation tax and presently existing models of such taxes. For the sake of this article tax solutions in over 100 countries have been examined, mainly from Europe but also from others continents. Succession tax is one of the oldest methods of taxation. Also, such as in the past and in the present time, taxation of succession is usually connected with taxation of donations (in the frame of the same legal act). We can say that it is a standard form of the taxation of gratuitous acquisition of property. Succession and inheritance tax causes a lot of practical and theoretical controversy. Usually it has ideological, political and geographical grounds, and also from the role and the place which this public tribute has in the tax system. In the result of the enduring evolution of solutions two main tax models developed: inheritance tax model and estate tax model. Sometimes these two models are applied jointly for the reasons of fiscal nature. In this manner in a natural way a third tax model developed, namely the mixed tax model (inheritance tax with estate tax). In this point we have to note that in the present the most commonly applied tax model – especially in Europe – is the inheritance tax model. For several years we have been observing a tendency to withdraw from succession and donation tax (regardless of applied of the tax model). It includes all continents and what is characteristic is the fact that... [to full text]