Tax Methods Research Articles

Applying Energy Taxes to Promote a Clean, Sustainable and Secure Energy System: Finding the Preferable Approaches

The growing importance of climate change and the depletion of natural resources, as well as geopolitical risks associated with the distribution of energy resources, cause an increase in the urgency of ensuring energy security. In modern conditions, the criteria of energy security are the level of production of traditional and renewable energy, the efficiency of energy production, the rationality of its consumption, and the level of pollution arising in the process of the functioning of the energy sector. Different types of regulatory instruments are used internationally to achieve different goals related to energy security. This study involves testing the hypothesis that the effectiveness of energy taxes in ensuring energy security is determined based on the choice of the object of taxation and should be measured via the complex effect of changes in various parameters of energy security. To test this hypothesis, a sample of data from 24 European countries for the period 1994–2020 was formed and energy taxes were grouped into 12 groups (energy taxes on the consumption of different energy sources, energy taxes on fossil fuels, taxes on electricity consumption, taxes to stimulate renewable energy production, contributions to energy funds, etc.). The assessment was carried out with the help of panel regression modeling tools with the installation of a three-year time lag in the model. This method made it possible to determine the short- and medium-term effects of the regulatory influence of certain types of energy taxes. Moreover, the research provides an assessment of the regulatory effectiveness of various types of energy taxes across countries with different initial structures of energy production. The obtained results proved that the comprehensive efficiency of different types of energy taxes is different and depends on the features of the construction of the country’s energy system. In general, complex energy taxes are the most effective method of taxation, while contributions to energy funds are the least effective method of taxation. In the countries with energy systems based on fossil fuels, taxes on mineral oils are the most effective in ensuring of energy security, as well as in the countries with a high initial level of renewable energy use, while complex energy taxes are the most effective in the countries with well-diversified energy systems. This study creates the basis for improving strategies for the use of regulatory instruments of energy transformation in building a clean, secure, and sustainable energy system for the country.

La ṣadaqa des chrétiens des Banū Taġlib : un enjeu tribal et administratif d’époque abbasside (v. 153–193/770–809)?

Abstract The fiscal tradition regarding the taxation of the “Christians of the Banū Taġlib” is related to a ṣulḥ established by caliph ʿUmar b. al-Ḫaṭṭāb. He is said to have ordered to double the social contribution of Muslims, called ṣadaqa, in return for their renunciation of baptizing their children. This contribution analyzes the chronology of the emergence of this case in Abbasid literature. By studying the isnād on which scholars, beginning with the Grand Qāḍī Abū Yūsuf (d. 182/798), relied, I suggest a new theme at the end of the eighth century CE. On the one hand, all the issues of the ṣadaqa levying, the social bonds with Christian Arabs, and finally, the category of the Banū Taġlib itself, are related to the ongoing construction, and then to the freezing, of two social categories: the ethnical “arabness” and the genealogical tribal organization. On the other hand, Miaphysite ecclesiology confirms a consistent timeline for the rise of the Taglibōyē bishopric. In order to explain this late inrush of information, two events of ca. 153/770 and 171/787, respectively from the Syrian-Orthodox and the Arab-Muslim literatures, refer first to the migration/invasion of pastoralists and farmers of Banū Taġlib towards the north, and second to their anti-ṣadaqa revolt in the steppe of the hinterland of Mosul. The second occurrence takes place amidst numerous local insurgencies whose motivation are in part tribal, khariji, and – perhaps foremost – anti-fiscal. Indeed, the dynamics of formation of this peculiar Mosulian tribe were partly generated by the irruption of the state in Northern Iraq and the Jazīra during the 170s/790s, between al-Mahdī’s founding of Rāfiqa in ca. 154/772 and Hārūn al-Rashīd’s strengthening of administrative pressure. The key factor for state building at this time was the development of a new set of taxation on agricultural incomes of (Muslim) Arabs, called ṣadaqat al-māl or zakāt, whose first traces are attested in Middle Egypt during the late Marwānid period. A generation later, the anonymous author of Zuqnīn, who lived at the beginning of this period, is not only the first Syriac writer to mention the Taglibōyē, but also bears witness of the first extension of the levy of ṣadaqa to Northern Mesopotamia. He even gives data about its ex officio settlement (taʿdīl) as a non-proportional (ʿalā misāḥa) and in-cash tax, exactly the same as for the properties of the (Christian) Syrians. Both kinds of rural landlords probably petitioned against this system during the following decades, aiming to switch to a proportional (muqāsama) and in-kind method of taxation. This resistance perhaps involved the anti-ṣadaqa revolt of the Taġlib in 171/787, as it was decisive to transform the kharāj on the Muslims into a tenth (ʿushr). Whereas Abū Yūsuf suggests an analogical doubling of the tax on a Muslim land to convert it into kharāj for a Christian purchaser, the very idea of a double ṣadaqa as kharāj for Christian Arabs had perhaps been invented a very short time before.

고령화 구조에서의 노후 소득 · 재산 · 소비에 대한 합리적 과세방안 연구

고령화 구조에서의 노후 소득 · 재산 · 소비에 대한 합리적 과세방안 연구

ПЕРСПЕКТИВЫ ВНЕДРЕНИЯ МЕХАНИЗМА «ПРЕДПОЛАГАЕМОГО НАЛОГООБЛОЖЕНИЯ» В РОССИЙСКУЮ СИСТЕМУ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ

The principles of constructing the mechanism of the proposed methods of taxation are considered, then the possibilities and risks of its introduction into the tax administration system are considered, as well as the data of empirical studies studying the consequences of the introduction of various typologies of indirect assessment methods are analyzed. The purpose of the article is to examine the principles of introducing the methods of prospective taxation into the tax administration system and to assess how this may affect the two main choices of the taxpayer: voluntary compliance with tax legislation and tax evasion. It is shown that this regime is ineffective for increasing tax revenues in the case of limiting the enforcement powers of fiscal authorities.

The use of various methods of taxation in the allocation of cutting areas for logging of forest care in accordance with the standards of intensive use and reproduction of forests

The use of various methods of taxation in the allocation of cutting areas for logging of forest care in accordance with the standards of intensive use and reproduction of forests

ПЕРСПЕКТИВЫ ВНЕДРЕНИЯ ПРОГРЕССИВНОЙ ШКАЛЫ НАЛОГООБЛОЖЕНИЯ ДОХОДОВ ФИЗИЧЕСКИХ ЛИЦ В РОССИИ

The article is devoted to the prospects of introducing a progressive scale of taxation of personal income in Russia. Methods of income taxation were considered; their comparative analysis was carried out. For the study, the method of comparative analysis was used, a mathematical model was compiled. The optimality of the progressive scale of taxation and the need to introduce its elements into the tax system of Russia are substantiated. Based on the analysis of these proposals and changes, the prospects for the further introduction of elements of progressive taxation into the tax system of Russia are considered, and an assessment of its possible impact on the economy is given.

ОПОДАТКУВАННЯ БАНКІВСЬКОГО БІЗНЕСУ В УКРАЇНІ В УМОВАХ ВОЄННОГО СТАНУ

The article is devoted to the study of taxation of banking business under the conditions of martial law in Ukraine. The article defines the peculiarities of banking business in special conditions, and also analyzes the income tax of banking institutions. The tax on the profits of banks during the last five years was studied, more attention was paid to the period of 2022-2023. Various methods of preferential taxation of banks were considered, in particular, the reduction of tax rates during the period of the bank's activity in the conditions of martial law, the provision of tax credit to banking institutions, etc. Prerequisites, disadvantages and advantages of taxation of domestic banks are defined. The problems of banking business development in Ukraine and key aspects in the field of taxation are substantiated. Possible prospects for the development of banking business in special conditions are presented. The purpose of the article is to study the profitability of domestic banking institutions and the taxation of their activities in the conditions of martial law, to analyze the peculiarities of the income tax, as well as to determine the shortcomings and possible prospects for the development of the banking business in special conditions. To achieve the chosen goal of the research, the following tasks were formed: to analyze the profitability of banks in Ukraine; determine the prerequisites, disadvantages and advantages of taxation of domestic banks; identify the main problems of the development of banks in the field of taxation and propose ways to solve them. Russia's full-scale invasion of Ukraine led to an urgent need to determine decisive actions in order to avoid economic collapse and stabilize the banking system. After all, in the first days of a full-scale war, the activity of banks was under threat. Banking institutions not only resisted threats, but also increased profitability. In the conditions of the martial law integration process, the taxation of banks is a very acute problem. Of course, taxation of banking institutions requires improvement and development of new approaches to bank management, creation and successful implementation of banking business strategy.

Taxation of digital services in BRICS countries: A comparative analysis

The need to ensure compliance with the fiscal interests of the state in the conditions of the emerging digital economy requires the transformation of essential approaches to the regulatory regulation of tax relations both in the context of determining the appropriate legal forms for regulating the national tax base. These tasks remain relevant even in the current conditions of sanctions restrictions. In the absence of consensus on tax projects of international organizations, many countries have begun to introduce digital taxes unilaterally. National digital taxes can be divided into three groups: income taxes, VAT for electronic services and hybrid taxes. These national digital taxes are considered on the examples of individual BRICS countries. The article examines the experience of Brazil as a state where discussions are actively underway about the need to introduce a digital tax and a number of tax bills have been developed in this area, India as a country that uses interesting and rather unconventional methods of taxation of digital companies, as well as China and South Africa as countries that use VAT for electronic services. Based on a comparative legal analysis of the legislation of the BRICS states, in which digital taxes have been introduced, possible scenarios for the development of tax regulation in Russia have been developed. It is concluded that the introduction of a digital tax in Russia is not appropriate. The methodological basis of the research consists of both general scientific methods (dialectical-materialistic, systemic, induction, deduction, analysis, synthesis) and interdisciplinary, as well as legal research methods proper. When conducting the research, it is planned to use proper legal methods and approaches: formal-legal and comparative-legal. The study is based on a comparative legal method that allows comparing similar legal problems existing in legislation and international treaties, as well as identifying optimal ways to resolve them.

Економічні інструменти подолання екологічних проблем в Україні

The purpose of the article is to develop proposals for improving the economic instruments for overcoming ecological problems in Ukraine. A significant deterioration in the state of the environment in an unstable economic situation is emphasized. The significant aggravation of ecological and economic problems in the country during the wartime and the need to overcome them are underlined. The dynamics of changes in the state of the environment, in particular the volume of waste generation and disposal in Ukraine during 2016-2020, is examined. It is concluded that there is an unstable trend of changes in the volume of waste generated, which allowed to state the inconsistent and unsystematic ecological policy of the government recently. As a positive point, the tendency to reduction of the waste of I–III hazard classes is specified. The tendency to decrease the volume of recycled and burned waste and increase the amount of waste in specially designated places and facilities is determined, which can also be the cause of aggravation of ecological problems in the country. An analysis of the dynamics of capital investments and current costs for the protection and rational use of natural resources is carried out. It is concluded that at the state level in Ukraine the problem of greening production has not yet been resolved. It is emphasized that ecologically safe and resource-saving technologies, as well as waste processing and purification require additional financial investments. It is underlined that economic instruments for regulating the behavior of economic and ecological systems today require additional substantiation. The possibilities of more efficient use of methods of taxation, customs policy, lending, provision of subsidies and benefits, imposition of fines, etc. are considered. The need to introduce ecological management as an important direction to overcome ecological problems in the country is proved. In order to ensure the efficiency of the considered economic instruments, the need for an appropriate control system with performance control and compliance with standards is substantiated.

RESOURCEFUL APPROACH TO THE ASSESSMENT OF PRODUCTION PERFORMANCE

The present paper suggests methods of resourceful approach to designing of the index of total remunerative production performance. The cost of all resources used in production object is presented in tangible and intangible forms - human capital. Probable capital costs of human resources and virtual costs of indirect state-owned resources are measured by indirect methods, i.e. by designing the system of probable index equivalent to the market paragon. The authors present the examples of calculations for performance criteria of commercial regional production performance. This cost is calculated by the amount of income paid by the resident manufacturer to the direct participants in the production: entrepreneurs, employees and the indirect participant - the state. Based on the sum of the equity results, the consolidated self-calculated result of production is determined, as well as its factor value, created from the use of capital of real and human capital. Ultimately, the formula of self-calculated regional production efficiency was proposed and tested. The problem of using the same terminology at different levels of management to denote different phenomena in essence has also been identified. With this in mind, to enhance the validity and information of assessment, the measures for methods of accounting, taxation and statistics upgrading are also suggested.

LUMP-SUM TAX IS AN ALTERNATIVE TO WEALTH TAXATION

The purpose of the article is to study the topical issues of wealth taxation, which is due to the established stable trends of growth of welfare of market participants. This study can be considered relevant and in demand based on the steady trend of enrichment that has taken hold in the world. This is a consequence of the accelerated pace of economic progress aimed at improving the well-being of individuals. Modern society is characterized by a noticeable increase in the number of wealthy people and an increase in the level of well-being in general. The number of wealthy individuals is especially growing. The purpose of this paper is to determine the essence of taxation of wealthy individuals. The topic of the article is driven by the need to disclose various forms and methods of taxation of wealthy individuals. At the same time, the purpose of the article is to study not the taxation of wealth, but rather the taxation of wealthy individuals. In this regard, the mechanism of one-time taxation is considered. Methodology. A correct analysis of the structure of wealth and wealthy citizens in society makes it possible to assess the effectiveness of specific forms of taxation, including one-time taxation. Results. The article examines the issues and current specifics of the lump-sum tax. The lump-sum tax is currently applied only in some countries, but it is quite effective. Practical implications. The peculiarities of the application of a one-time tax for wealthy individuals are investigated. The economic essence of the one-time tax is investigated. The specifics of the functioning of a one-time tax for wealthy individuals in some countries of the world are considered. Value/originality. It is found that wealth is a complex, multifaceted category which can be characterized as a specific characteristic of the socio-economic structure of society, which determines its status, results, dynamics and development trends. The features of the functioning of the one-time tax in different countries of the world are considered. The use of a one-time tax as a fiscal instrument in the tax system of the state is proposed.

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion building with mixed use. The tax for buildings with dual use – residential and non-residential – will be determined according to the majority use. The paper aims to highlight the changes brought by Government Ordinance No. 16/2022, as well as the impact of these changes on the business environment from an accounting and fiscal point of view.

Tax legislation of Ukraine in martial law: problems and prospects

The article is devoted to the analysis of the current problems of development of tax legislation of Ukraine in martial law. In particular, the main task is to ensure the ability of economic entities to maintain their business, sources of income, economic ties, which will largely determine the level of filling the state budget in wartime. At the same time, the state must create conditions for taxpayers to be able to fulfill their tax obligations in difficult conditions. It is important to note that the proper fulfillment of the tax obligation depends on both the optimal amount of taxes and fees that meet the ability of taxpayers to fulfill their tax obligations and the necessary enshrinement in law appropriate to the objective conditions of tax administration. Necessary changes to the tax legislation in the conditions of hostilities and martial law should provide a flexible mechanism of tax benefits for the relevant categories of taxpayers, as well as a favorable procedure for tax administration and state control in general and tax control in particular. The list of taxpayers’ rights includes the right to enjoy tax benefits if there are grounds, in the manner prescribed by law. The article emphasizes that today this is one of the most important rights of taxpayers in the country because complex economic problems, especially exacerbated during the war, are combined with a low level of social protection, which cannot be increased in such conditions. At the same time, when enshrining in the legislation a flexible system of benefits for taxpayers, it is necessary to clearly justify them. The author also considers it appropriate to move to a progressive method of taxation while maintaining a flexible system of benefits for the most affected regions and the least protected categories of taxpayers and to legislate such a tax mechanism for martial law and reconstruction. Key words: tax legislation, tax obligations, tax benefits, administration of taxes

수익자부존재신탁에 관한 과세문제

In general, there are grantor, trustee, and beneficiaries in a trust. And the grantor transfer grantor’s property to the trustee to grant profits to the beneficiary. However, trust can be established in accordance with a ‘contract between the grantor and the trustee’. So, the existence of a beneficiary is not essential in the establishment of the trust.
 In terms of the tax law, if there is a beneficiary fixed by the grantor when establishing the trust, the beneficiary will be deemed to have received profits from the grantor and bear the tax obligation. However, if there is no beneficiary, only grantor and trustee exist as trust parties. At this time, the grantor transferred and disposed of own property to the trustee, so grantor will no longer have a tax obligation with respect to the property.
 From the trustee’s point of view, the trust property is in trustee’s name, but trustee will argue that paying the beneficiary the profits generated through the management and operation of the trust property is the main task and only receiving remuneration. In other words, the trustee will argue that the trust property is formally in trustee name, but the trustee is not a real owner who can use, profit, or dispose of the trust property like own property, so there is no tax obligation.
 This paper review trust without beneficiary in Inheritance Tax and Gift Tax Act. First, it will review the problems of the current regulations related to the judgment of the taxpayer. And this paper presents its own views through comparative legal review with foreign legal systems.
 First, in consideration of the relationship between the Trust Act and the Tax Act, it is necessary to prepare provisions on the duration of a trust without beneficiary to prevent unnecessary tax delays and difficulties in evaluating trust property.
 Second, in the trust without beneficiaries under Article 33 (2) of the current Inheritance Tax and Gift Tax Act, taxation on grantor did not reflect the Substance over form. In addition, since double taxation problems may arise in this regard, it is not logically reasonable for the grantor to give to the grantor, which should be solved by income tax. In addition, taxation based on Substance over form taxation should be promoted by referring to foreign concepts such as trust taxation in the United States.
 Third, if a beneficiary occurs after the trustee’s heir pays the tax, it is necessary to more clearly define. In this case, it is considered logically to give gifts from the grantor’s heir to a new beneficiary, not the grantor, and it is necessary to refer to Japanese legislation.
 Fourth, there is a need for taxation on trustees in a trust withot beneficiary. In terms of grantor taxation, it can also be seen in foreign legislation that grantor taxation can be recognized even if the grantor does not enjoy economic benefits. It is necessary to discuss trustee taxation in trust for the existence of beneficiaries by more actively referring to these thinking methods or criteria.
 It is expected that the above discussions will contribute to discussions on the literary interpretation and taxation method of the provisions on taxation in the trust without beneficiaries under the Inheritance Tax and Gift Tax Act in the future.

Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.

The Taxation Method in Terms of the Digital Economy

Because of advancements in technology in recent years, the digital economy has experienced phenomenal expansion. Despite this, digital taxes have emerged as a serious worry, resulting in losses that amount to millions of dollars due to the PE rule for the usual tax rules. This article will delve deeper into the logic behind digital tax and common solutions to tackle this issue.

Application of the calculation method for calculating an economically justified land tax

The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The directions for improving the mechanism of land tax calculation and changing the practice of taxation have been formed. The analysis of normative legal base, taxation practice, statistical data, economic publications devoted to the mechanism of land tax assessment has been carried out. The article contains judgments of the continuous presence of a significant overestimation of the tax base for the land tax in the tax system of Russia, which leads to the unreliable definition of the taxpayer’s tax liability. It is concluded that in case of disagreement of an organization or an individual with the amount of tax base, its revision is carried out within the framework of tax relations using the principle of economic feasibility and equality of taxation and calculation method developed by economic science to protect taxpayer’s rights.

Honey-Bearing Potential of Tilia cordata Mill. Forests in the Southern Urals

This article examined the honey-bearing potential of Tilia cordata Mill. stands in the Southern Urals using forest management and taxation methods. The studies were conducted in pure and mixed even- and uneven-aged forests with T. cordata Mill. in different natural zones of the Southern Urals on the territory of the Bashkirs. These were forests of the South Ural forest-steppe region, the forest-steppe region of the European part of Russia, the area of coniferous-deciduous (mixed) forests of the European part of Russia. The research employed the method of laying temporary and permanent trial areas. T. cordata Mill. forests on the republic’s territory were divided into zones by forest districts. There is a discrepancy between the territorial localization of “nectar” (honey-bearing) linden and designated forest areas, that is, honey-bearing forest areas on the republic’s territory. It could be due to the lacking methodology for assigning linden to these categories. The increased rotation age of linden trees to 81–90 years for several decades, a ban on final cutting, reduced annual cut of soft-leaved forests by 15% enlarged the stocks of overmature forest to 48%. Depending on the age, the number of flowers on one T. cordata Mill. tree varies from 0 to 60.2 thousand pieces. The maximum amount of nectar is 69.04 kg/ha at 12-day linden flowering. The honey productivity of plants including T. cordata Mill., calculated concerning the linden age, its share in the forest composition, the average number of flowers on the tree, nectar per 1 ha of linden and the flowering period ranged from 252.8 to 662.8 kg/ha.

Is the Nation of Immigrants Punishing Its Emigrants: A Critical Review of the Expatriation Rules Revised by the American Jobs Creation Act of 2004

The thesis of this article is that the revised U.S. tax expatriation provisions fail to correct the most important defects of the prior U.S. tax expatriation regimes. Under the new rules, expatriating U.S. citizens and resident aliens subject to the U.S. tax expatriation rules can still avoid U.S. tax on items properly taxable by the U.S. On the other hand, they remain subject to U.S. tax on income that should fall outside of U.S. tax jurisdiction.During the last forty years, the U.S. has undertaken several attempts to capture what it sees as its rightful share of the income and gain of tax-motivated expatriates. In carrying out this policy, Congress developed a set of alternative U.S. tax rules applicable only to tax-motivated expatriates, subjecting them to an alternative method of U.S. taxation. From the perspective of the U.S., the necessity for an alternative method of taxation arises because of the bifurcated structure of the U.S. tax system, applying one set of rules to U.S. persons and another, generally more favorable set of rules to nonresident aliens. The U.S. imposes residence-based taxation on U.S. persons, subjecting them to U.S. income tax on their worldwide income, to U.S. estate tax on their worldwide estates, and to U.S. gift tax on their worldwide gifts. On the other hand, the U.S. imposes source-based and business-based taxation on nonresident aliens, subjecting them to U.S. income tax on U.S.-source passive and business income, and to U.S. estate and gift tax on U.S. situs property. In both situations, income is subject to U.S. tax only upon the occurrence of a recognition event. The divergence in the scope of the two tax regimes creates a situation in which the U.S. tax liability of an individual calculated under one tax regime could be markedly different from the individual's U.S. tax liability determined under the other tax regime, with nonresident alien status generally rendering the less "taxing" result. The financial benefits of nonresident alien tax status may encourage wealthy U.S. persons to expatriate and be taxed by the U.S. as nonresident aliens. The challenge posed by expatriation is especially acute because it involves moving from residence-based taxation to source- based taxation, potentially causing some unrealized gain to escape U.S. tax as certain gains are not subject to U.S. tax under source-based taxation.

주택 관련 세제의 이중과세에 대한 고찰*

Housing-related taxes can be classified by inheritance tax, gift tax, and acquisition tax at the time of acquisition, property tax and comprehensive real estate tax at the time of possession, and capital gains tax and local income tax at the time of disposal. Among the taxes at the time of acquisition, inheritance and acquisition taxes are levied at the time of inheritance, and gift and acquisition taxes are levied at the time of donation. Each tax at the time of inheritance and donation is levied by the market price of the house. Therefore, both the object of taxation is the same and the taxpayer are the same. The purpose of taxation is the same as financing, housing prices and supply-demand stability and the method of taxation for this is also heavily taxed. Accordingly, there is a high possibility of double taxation. Even in the precedent of judging double taxation, it is judged as double taxation because the purpose of taxation was similar and the taxable objectives were overlapped on matters with identical payment targets and taxation plans except different payment timing. In terms of this, it is likely that both the inheritance tax and acquisition tax at the necessary time and gift tax and acquisition tax at the time of donation could be double taxation. In order to solve the problem, acquisition tax could be levied on the inheritance deduction and gift deduction in conjunction with from the process of calculating the inheritance and gift taxes.