Home  Journals  Finance and Credit  34(466) - 2011 September

Structure of a model of Russian tax to inheritance and donation according to the world standards

Available online: 26 September 2011

Subject Heading: Taxation

JEL Classification: 

International practice of imposing inheritance and gift tax in the majority of foreign countries has worked out economic and legal principles how to structure its model. This article outlines the reasons for renewal of the inheritance and gift tax in the Russian tax system and offers the new concept of this tax for implementing in Russia.

Keywords: tax, inheritance, gift, local budget, residency, territoriality, property, real estate

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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