Analýza majetkových daní v České republice

Abstract

The aim of the diploma thesis is to characterize the legislative definition of property taxes in the Czech Republic, as well as to analysis of the development of changes in the relevant tax burden of selected business entities that have the same subject of business, including subsequent comparison. The theoretical part focuses on the description of the tax system in the Czech Republic and the description of property taxes in the Czech Republic. The theoretical part presents the basic concepts related to taxes and a more detailed description of property taxes. The practical part focuses on the calculations of property taxes in two trading companies and then compares these calculations between these trading companies.