Title: Research on Estate Tax's Central-local Distribution
Abstract: The important issue of estate tax's central-local distribution has not be regarded as a problem carefully studied,the result will make that the estate tax should be attributed to local government be unbreakable social public psychology,but the estate tax attributable to the local government is bound to have serious consequences.In practice,the estate tax is attributed to the central goverment almost in all countries;in theory,the estate tax must be distributed in central goverment,which based on the principles requirements that tax distribution should be beneficial to fulfilling its functions,should be helpful for the regional balance of tax distribution,should be facilitate collection and management.
Publication Year: 2013
Publication Date: 2013-01-01
Language: en
Type: article
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