Daň dědická, darovací a z převodu nemovitostí

Abstract

The work deals with the inclusion of Act No. 357/1992 Coll. On inheritance tax, gift tax and real estate transfer tax, as amended, the tax system aim of this study was to analyze the property tax and see how developed these taxes, both in and now look how much they contribute to the state budget. The starting point for analysis was the development of real property tax receipts to the Treasury. The analysis was performed by comparing the specific versions of the tax law applicable in different years. Based on this analysis, I concluded, that the assets required by the tax changes that would optimize the tax system so that on one side of the national budget has been largely filled by increased revenue from these taxes and the other taxpayers to not feel overly high tax burden.Bachelor's work was supplemented by statistical data from which the apparent rate of inheritance tax, gift tax and real estate transfer tax, the scope of the exemption of property taxes and the share of tax revenue.