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National Repository of Grey Literature

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Zdanenie pozostalosti v USA a porovnanie s ČR Nemšáková, Alena ; Slintáková, Barbora (advisor) Témou tejto práce je zdanenie pozostalosti Spojených štátov amerických a následné porovnanie s dedičskou daňou v Českej republike. Veľkú rôznorodosť daňových systémov spôsobil historicky izolovaný vývoj krajín. Cieľom práce je porovnanie zdanenia pozostalosti v USA, konkrétne v štáte Tennessee, s daňou dedičskou v ČR jednoduchou analýzou. V rámci malej dostupnosti literatúry s tematikou daní v USA a obtiažnej kategorizácie spoločných i rozdielnych znakov to iste nebude úplne reálne, ale na všetky abstrakcie bude čitateľ upozornený. Zakončenie práce pozostáva zo komparatívnej kvantitatívnej analýzy. Detailed record

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