Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study

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.

Authors

Institutions

Publication Details

Journal
Review of European and Comparative Law
Published
2025-12-23
DOI
https://doi.org/10.31743/recl.19104
Primary Topic
Religious, Philosophical, and Educational Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study

Petra Hrubá Smržová, Jakub Hablovič
Review of European and Comparative Law
Religious, Philosophical, and Educational Studies
article

Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study

Petra Hrubá Smržová, Jakub Hablovič
article en

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.

Review of European and Comparative LawVol. 63(4)
University of West Bohemia in Pilsen (CZ)
Peace, Justice and strong institutions
Openalex Percentile: Top 20%
Religious, Philosophical, and Educational Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.