Enterprise as a taxpayer This elaboration shows, that an enterprise as an organized set of tangible and intangible elements intended for conducting business activity, which is part of the inherited estate and hasn’t legal capacity can be... more
Enterprise as a taxpayer
This elaboration shows, that an enterprise as an organized set of tangible and intangible elements intended for conducting business activity, which is part of the inherited estate and hasn’t legal capacity can be a taxpayer. One should notice that the duration from the death of the entrepreneur until the partition of the estate, which includes an enterprise can be long and makes impossible functioning of the enterprise, and consequently lead to its liquidation. Therefore there is a need to establish regulations enabling functioning the enterprise after the death of a natural person. Functioning the enterprise until the partition of the estate will involve the need to pay taxes. The enterprise, which is part of the inherited estate as a taxpayer should therefore consist of assets and liabilities intended for conducting business activity. Presentation of the issue of the enterprise as a taxpayer has been made based on the matter in which there is an enterprise in legal perspective: functional, objective, subjective. It required the analysis of civil law, accounting law, tax law and views presented in the literature.
This elaboration shows, that an enterprise as an organized set of tangible and intangible elements intended for conducting business activity, which is part of the inherited estate and hasn’t legal capacity can be a taxpayer. One should notice that the duration from the death of the entrepreneur until the partition of the estate, which includes an enterprise can be long and makes impossible functioning of the enterprise, and consequently lead to its liquidation. Therefore there is a need to establish regulations enabling functioning the enterprise after the death of a natural person. Functioning the enterprise until the partition of the estate will involve the need to pay taxes. The enterprise, which is part of the inherited estate as a taxpayer should therefore consist of assets and liabilities intended for conducting business activity. Presentation of the issue of the enterprise as a taxpayer has been made based on the matter in which there is an enterprise in legal perspective: functional, objective, subjective. It required the analysis of civil law, accounting law, tax law and views presented in the literature.
