TAXATION OF INHERITANCE AND DONATION ACQUISITION IN UKRAINE
TAXATION OF INHERITANCE AND DONATION ACQUISITION IN UKRAINE
Author(s): Stefan BabiarzSubject(s): Constitutional Law, Law on Economics, Fiscal Politics / Budgeting, Labour and Social Security Law
Published by: Wydawnictwo Uniwersytetu Rzeszowskiego
Keywords: taxation of inheritance and donation acquisition in Ukraine; principle of equal treatment in taxation of inheritance and donation acquisition by non-residents in Poland and Ukraine; military fee;
Summary/Abstract: The main objective of this article is to introduce the rules of taxation of inheritance and donation acquisition in Ukraine. Its side objective is to demonstrate certain differences between Poland and Ukraine in this respect. The article utilizes a critical analysis of the texts of the Constitution of Ukraine and Ukrainian tax laws as a research method. The article emphasizes such beneficial solutions for Ukrainian taxpayers as those concerning the deadlines for introducing changes in tax regulations (vacatio legis) – substantially longer than in Poland, the impossibility of introducing changes in these regulations during the fiscal year to the disadvantage of taxpayers, and the admissibility of introducing beneficial changes. Discriminatory taxation of Polish citizens (non-residents) with respect to inheritance and donation acquisition in Ukraine is demonstrated.
Journal: Zeszyty Naukowe Uniwersytetu Rzeszowskiego - Seria Prawnicza
- Issue Year: 2020
- Issue No: 31
- Page Range: 11-22
- Page Count: 12
- Language: English