Economic Problems and Legal Practice Issue №3 — 2023

Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it
( Pp. 250-257)

Dana Z. Dolatova Victor V. Moroz

Dana Z. Dolatova the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The purpose of the study is to consider inheritance tax in South Korea, Greece, Japan, France, study the old tax in Russia and consider the feasibility of its return to Russia. Achieving this goal required solving several tasks: to form key concepts about inheritance tax, to analyze the dynamics of this tax revenue in the Republic of Korea, Greece, Japan and France, to justify the need for this tax in Russia. Research methodology. In this study, traditional research methods are used: system analysis, deduction, induction, situational analysis, analogy and dialectics.

How to Cite:

Dolatova D. Z., Moroz V. V. Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 3. P. 250-257. (in Russ.) EDN: BRRYLE

Reference list:

Dolatova D.Z., Yakovleva E.E. Tax culture in Russia as a prism for improving the tax system: modern problems and solutions. —Bulletin of the IEAU, 2022.
Kalinskaya M.V., Drofa M.A., Zaremuk A.A. The tax system of the Russian Federation in comparison with the tax systems of foreign countries // Bulletin of the Academy of Knowledge. 2021. №6 (47).
Kruglov, N. V. The legal nature of the institute of inheritance tax and the expediency of its legal consolidation in the Russian tax legislation / N. V. Kruglov, V. V. Murshel // Epomen. Global. —2022. —No. 31. —pp. 66–71.
Moroz V.V., Moroz S.V. Performance indicators of tax authorities. —Problems of Economics and legal practice, pp. 50–52, 2018.
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Keywords:

tax, inheritance tax, inheritance, tax system, foreign countries, comparative analysis, South Korea, Greece, Japan, France..

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Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it
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