Reforma finančních úřadů

Abstract

The subject of this bachelor thesis is a reform of tax offices. The aim of this thesis is a comparison of activities and competencies on a department of real estate tax in the frame of legislative prescriptions valid till the end of 2012, and newly effective since 2013. In the theoretical part there is, based on a compilatory method, revealed a history of taxes in general, history of taxes on a territory of contemporary Czech Republic and there are named basic types of tax segmentation. The practical part deals with a transformation of revenue authorities and with an implementation of a Single Collect Location. Fundamental aspects of real estate tax and automated tax information system are described in the following chapter. A comparison is given to specify the largest changes in real estate tax and there are also listed pros and cons of transformation to a new system of Financial Administration of Czech Republic both from a tax subject point of view and from a tax-administrator point of view.