Year: 2025
Type: article
Abstract: Taxes certainly belong amongst the biggest social phenomena. They affect all residents of the state and are constantly in the focus of interest of the general public. They include legal, economic, social, sociological psychological, and political aspects. Death as a legal event is connected with settlement of tax obligations stricto sensu of natural persons in the Czech Republic in connection with their death from a legal perspective.
DOI: 10.31743/recl.19104
Authors: Petra Hrubá Smržová, Jakub Hablovič
Institution: University of West Bohemia in Pilsen
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7119679852
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