До характеристики механізму сплати платежів, що пов’язані з отриманням спадщини та дарунків

Abstract

Надано характеристику механізму сплати платежів, що пов’язані з отриманням спадщини та дарунків. Обґрунтовано, що основною проблемою сплати податку на дохід, отриманий спадкоємцем (обдарованим), є визначення вартості успадкованого (подарованого майна), що пов’язано як з відсутністю сталого механізму оцінки такого майна, так і зі станом правового формулювання понять деяких видів майна, які можуть переходити у спадок (дарування).The relevance of the article is that the recognition of private property and its inviolability, the waiver of restrictions on the number and value of property that may belong to a person on the right of private property have changed the very structure of the inheritance. Its composition in the modern period may include means of production, integral property complexes, land and other real estate, securities packages, shares in the authorized capital of companies, intellectual property rights and more. Given the complexity of the objects of hereditary inheritance, the problem of preserving the inheritance in the period from the date of death of the testator to its registration by the heirs is acute. The purpose of the article is: to reveal the content of the mechanism of payment of payments related to the receipt of inheritance and gifts. The article, based on the analysis of scientific views of scientists and the current legislation of Ukraine, provides a description of the mechanism of payment of payments related to the receipt of inheritance and gifts. It is substantiated that the main problem of paying income tax received by the heir (gifted) is to determine the value of inherited (donated property), which is due to the lack of a stable mechanism for valuing such property and the state of legal formulation of certain types of property. can be inherited (gift). It is concluded that the main problem of paying income tax received by the heir (gifted) as a result of his inheritance or gift of funds, property, property or non-property rights is to determine the value of inherited (donated property), which is due to lack of sustainable mechanism valuation of such property, and with the state of the legal formulation of the concepts of certain types of property that may be inherited (gift). In addition, it is advisable to use the positive historical experience of reducing the tax base in the taxation of inheritance and gifts on the amount of expenses for burial of the testator and his care during death, which are not taken into account if the heir receives social assistance for burial under the Law of Ukraine “State social insurance”.Дана характеристика механизма уплаты платежей, связанных с получением наследства и даров. Обосновано, что основной проблемой уплаты налога на доход, полученный наследником (одаренным), является определение стоимости унаследованного (подаренного имущества), что связано как с отсутствием устойчивого механизма оценки такого имущества, так и с состоянием правовой формулировки понятий некоторых видов имущества, которые могут переходить по наследству (дарению).