государственные финансы налог на наследство, налог на наследуемое имущество (налог, взимаемый со стоимости имущества умершего за вычетом непогашенных обязательств) Синоним(ы): estate duty, inheritance tax, death tax
noun a tax in the form of a percentage of the taxable estate that is imposed on a property owner's right to transfer the property to others after his or her death — compare inheritance tax 1