Komparace daně z nemovitých věcí v České republice a ve Slovenské republice

Abstract

The aim of this bachelor thesis on the subject Comparison of Real Estate Tax in the Czech Republic and in the Slovak Republic is a comparison of the real estate taxes in the Czech Republic and in the Slovak Republic, their calculation followed by an analysis of results including causation of differences. The aim of the theoretical part is a tax and taxation system description of the Czech Republic, real estate tax characteristic, description of the European Union and its institutions, and taxation system description of selected EU member states. A real estate tax analysis of the Slovak Republic is also a part of it. A real estate tax calculation is done in the practical part of this thesis. The calculation refers to two selected cities in the Czech Republic and two cities in the Slovak Republic including an evaluation of results.