Fair taxation of inheritance?

english

2025

volume 23, issue 2

estate tax   gift tax   inheritance tax   structural component of tax

Univerza v Ljubljani, Fakulteta za upravo
(Obvezni izvod spletne publikacije)

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.

25.11.2025