Taxation of inheritance and donation acquisition in Ukraine
DOI:
https://doi.org/10.15584/znurprawo.2020.31.1Keywords:
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 (tax), uniform contribution to mandatory state social security in Ukraine, non-discrimination principleAbstract
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.
