prikaz prve stranice dokumenta Analysis of inheritance and gift tax in EU-14 & EU-13 member states
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master's thesis
Analysis of inheritance and gift tax in EU-14 & EU-13 member states
2022. urn:nbn:hr:192:172312
Svetić, Laura
University of Rijeka
Faculty of Economics and Business

Cite this document

Svetić, L. (2022). Analysis of inheritance and gift tax in EU-14 & EU-13 member states (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:172312

Svetić, Laura. "Analysis of inheritance and gift tax in EU-14 & EU-13 member states." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:172312

Svetić, Laura. "Analysis of inheritance and gift tax in EU-14 & EU-13 member states." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:172312

Svetić, L. (2022). 'Analysis of inheritance and gift tax in EU-14 & EU-13 member states', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 09 May 2024, https://urn.nsk.hr/urn:nbn:hr:192:172312

Svetić L. Analysis of inheritance and gift tax in EU-14 & EU-13 member states [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 May 09] Available at: https://urn.nsk.hr/urn:nbn:hr:192:172312

L. Svetić, "Analysis of inheritance and gift tax in EU-14 & EU-13 member states", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:172312

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Metadata
TitleAnalysis of inheritance and gift tax in EU-14 & EU-13 member states
Title (croatian)Analiza poreza na nasljedstva i darove u EU-14 i EU-13 državama članicama
AuthorLaura Svetić
MentorMaja Grdinić (mentor)
Committee memberMaja Grdinić (predsjednik povjerenstva)
Committee memberHelena Blažić (član povjerenstva)
Committee memberSaša Drezgić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Inheritance and gift tax is a tax form levied on transfers of assets in the case of death or during lifetime, as donations inter vivos. It is mainly integrated in tax systems of contemporary states as a unique tax form. Both inheritance and gifts represent transfers of assets which increase economic power of recipients without labour, they are irregular incomes and the main objective in both cases are transfers of assets without compensation. The purpose of this master thesis is to analyse inheritance and gift tax in theory as well as on examples of EU-14 and EU-13 Member States. For each Member State data on taxable persons, taxable base, personal allowances and tax rates is provided. Inheritance and gift tax revenues in total tax revenues are shown in the figure for 2019 while inheritance and gift tax revenues in GDP are shown in tables for time period from 2011 to 2020.
Keywords
Languageenglish
URN:NBNurn:nbn:hr:192:172312
Study programmeTitle: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business, International Business IT Business
Course: International Business
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-10 16:30:19