>>>Because that's not the point. Pretty much every time money changes hands, we tax it. So when money changes hands from the deceased to the beneficiary, we should tax it. Like all other taxes, it should be reasonable.
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>>Every tax is reasonable. The reason is "we need the money". The excuse is "we need to take your money to help you".
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>I agree that the definition of "reasonable" is difficult. But I don't think you're among those who consider all taxes to be theft.

No, just most of them.

I've calculated the total tax that applies to a "Peter makes a thing and sells it to Paul" - with about 30% tax on salary, 20% VAT, it comes down to about 70% total, i.e. if Paul paid 100 RSD to Peter (actually earned 100 so he could pay), the tax took 69 dinars, Peter kept 31, enough so he can pay the property tax and various administrative fees.