The most difficult obstacle could be that inheritance tax is considered a punishment for the heirs. However, this is not given, because only the inheritance sum should be taxed and not paid attention to the taxation of their own already accumulated assets. After all, the heirs have not contributed to the inheritance, so all they inherit is an extra fortune and only this extra fortune should be taxed. The already existing assets should be completely ignored.

The inheritance tax increases the state budget. From these additional revenues, the state can, for example, expand the infrastructure, that is, promote the expansion of, for example, day-care centers, streets, etc. So this money really does provide a definitive benefit for every citizen. On the other hand, it aims to reduce the existing gap between rich and poor.

In our opinion, there should be an inheritance tax. However, allowances should be granted, which allow the citizens to get even some money after further deduction. And not that the heirs in the end, so after deductions nothing more of the inheritance left to itself. In addition, the heirs, who have to expect a very high pecuniary sum should also be taxed more. We therefore think of a percentage increase in inheritance tax based on the inheritance sum.