{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-OV9JLSMY/0cd6af38-4b23-43d4-9512-b6d04666d1c6/PDF","dcterms:extent":"275 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-OV9JLSMY/65562b90-841e-49e3-9fae-50be5fd9f902/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2018-2025","edm:begin":{"@xml:lang":"en","#text":"2018"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-OV9JLSMY","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-3NZXSA6F"},{"@xml:lang":"sl","#text":"Central European Public Administration Review"}],"dcterms:issued":"2025","dc:creator":["Doležalová, Klára","Radvan, Michal"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:23"},{"@xml:lang":"sl","#text":"str. 221-238"}],"dc:identifier":["DOI:10.17573/cepar.2025.2.08","COBISSID_HOST:257807875","ISSN:2591-2240","URN:URN:NBN:SI:doc-OV9JLSMY"],"dc:language":"en","dc:publisher":{"@xml:lang":"sl","#text":"= University of Ljubljana Press"},"dc:subject":[{"@xml:lang":"sl","#text":"davek na darila"},{"@xml:lang":"sl","#text":"davek na dediščino"},{"@xml:lang":"sl","#text":"davek na zapuščino"},{"@xml:lang":"en","#text":"estate tax"},{"@xml:lang":"en","#text":"gift tax"},{"@xml:lang":"en","#text":"inheritance tax"},{"@xml:lang":"en","#text":"structural component of tax"},{"@xml:lang":"sl","#text":"strukturna sestavina davka"}],"dcterms:temporal":{"@rdf:resource":"2018-2025"},"dc:title":{"@xml:lang":"sl","#text":"Fair taxation of inheritance?|"},"dc:description":[{"@xml:lang":"sl","#text":"Purpose: The purpose of this article is to clarify the meaning and charac-ter of inheritance tax from a legal perspective. It is necessary to identify its role within the tax system and explore its connections to other taxes. Such an approach is the only way to substantiate arguments in favour of retaining inheritance tax. For the purposes of this paper, we assume that most countries in the European Union continue to levy inheritance tax, which must therefore be justified. A small number of states, on the other hand, have abolished this tax. The hypothesis we aim to confirm or dis-prove is that inheritance tax is a traditional levy firmly embedded within the tax systems of individual countries.Design/Methodology/Approach: To achieve the aims of the paper, we follow the IMRaD methodology. Within the research section, it is neces-sary to characterise inheritance tax, identify its place within the tax sys-tem, and analyse the reasons behind its abolition in some jurisdictions. The research also includes an analytical-comparative component devoted to examining the individual structural elements of inheritance tax. This detailed analysis enables us to formulate a set of questions concerning the optimal and fair legal construction of the basic structural components of inheritance tax, which are addressed in the discussion section of the article. In the concluding section, we primarily determine whether the ar-guments for retaining or abolishing inheritance tax are more persuasive.Findings: The hypothesis that inheritance tax is a traditional levy firmly embedded within the tax systems of individual countries is confirmed. Nevertheless, the decision to impose inheritance tax remains a purely po-litical one. As is evident from the design of its structural components, the law and legal regulation can ensure that inheritance tax is implemented in a fair manner. Academic Contribution to the Field: The research, which focuses on the fairness of inheritance tax from a legal perspective, is novel. Given that the decision to levy inheritance tax lies with political authorities, this pa-per offers options for designing the individual structural components of inheritance tax in consideration of other forms of taxation.Research Implications/Limitations: This paper does not examine the fairness of taxation from political, sociological, or psychological perspec-tives. It does not consider the possibility that populism may serve as a strategic approach for introducing or abolishing inheritance tax. Further-more, the research does not address the economic efficiency of inherit-ance taxation.Originality/Value: The topic is highly original, as it addresses the legal regulation of inheritance taxation and the design of its individual struc-tural components. The approach is applicable in all countries worldwide, regardless of whether they currently levy inheritance tax. It contributes to the discourse on inheritance taxation from a legal standpoint"},{"@xml:lang":"sl","#text":"Namen: namen članka je razjasniti pomen in naravo davka na dediščino z vidika prava. Njegovo vlogo je treba opredeliti v davčnem sistemu ter raziskati povezave z drugimi davki. Tak pristop je edini način, da utemeljimo argumente v korist ohranitvi davka na dediščino. V članku predpostavljamo, da večina držav v Evropski uniji še vedno ima davek na dediščino, zato ga je treba utemeljiti. Manjše število držav je ta davek odpravilo. Hipoteza, ki jo želimo potrditi ali ovreči, je, da je davek na dediščino tradicionalna dajatev, trdno umeščena v davčne sisteme posameznih držav. Načrt/metodologija/pristop: za dosego ciljev prispevka sledimo metodologiji IMRaD. V raziskovalnem delu je treba opredeliti davek na dediščino, določiti njegov položaj v davčnem sistemu in analizirati razloge za njegovo odpravo v nekaterih jurisdikcijah. Raziskava vključuje tudi analitično--primerjalno komponento, namenjeno preučevanju posameznih strukturnih elementov davka na dediščino. Ta podrobna analiza nam omogoča oblikovati nabor vprašanj o optimalni in pravični pravni zasnovi osnovnih strukturnih sestavin davka na dediščino, na katera odgovarjamo v razpravljalnem delu članka. V sklepnem delu predvsem ugotovimo, ali so prepričljivejši argumenti za ohranitev ali za odpravo davka na dediščino. Ugotovitve: hipoteza, da je davek na dediščino tradicionalna dajatev, trdno umeščena v davčne sisteme posameznih držav, je potrjena. Kljub temu odločitev o uvedbi tega davka ostaja izključno politična. Kot je raz-vidno iz zasnove njegovih strukturnih sestavin, lahko pravo in pravna ureditev zagotovita, da se davek na dediščino pobira na pravičen način. Akademski prispevek k področju: raziskava, ki se osredotoča na pravičnost davka na dediščino s pravnega vidika, je novost. Ker je odločitev o uvedbi davka na dediščino v domeni političnih organov, članek ponuja možnosti za oblikovanje posameznih strukturnih sestavin tega davka ob upoštevanju drugih oblik obdavčitve. Raziskovalne implikacije/omejitve: članek ne obravnava pravičnosti obdavčitve s političnega, sociološkega ali psihološkega vidika. Ne upošteva možnosti, da bi populizem lahko služil kot strateški pristop k uvedbi ali odpravi davka na dediščino. Poleg tega raziskava ne obravnava ekonomske učinkovitosti obdavčitve dediščine. Izvirnost/vrednost: tema je zelo izvirna, saj obravnava pravno ureditev obdavčitve dediščine in zasnovo njenih posameznih strukturnih sestavin. Pristop je uporaben v vseh državah po svetu, ne glede na to, ali trenutno imajo davek na dediščino ali ne. Prispeva k razpravi o obdavčitvi dediščine z vidika prava"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-OV9JLSMY","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-OV9JLSMY"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-OV9JLSMY/0cd6af38-4b23-43d4-9512-b6d04666d1c6/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nc-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Ljubljani, Fakulteta za upravo"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-OV9JLSMY/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-OV9JLSMY"}}}}