Tržní a administrativní oceňování nemovitého majetku

Abstract

The diploma thesis is focused on the valuation of real estate property in Czech Republic. The theoretical part describes the different principles of valuation, such as the principle of costs, revenues and the comparison principle and using in administrative and market methods. There are described basic differences between administrative and market methods. In practical chapter, the methods are used for valuation of the chosen property. The values of the various methods are compared. Then the analysis of the impact of using different methods for tax on the acquisition is realized.