Zdanění vlastníků bytových jednotek

Abstract

Bachelor's thesis deals with questions regarding the taxation of house unit owners in the Czech Republic. The thesis is an analysis of structural elements of immovable property tax, income tax, but also inheritance tax, gift tax and property transfer tax. It includes practical examples, outcomes of personal research by means of public inquiry and contemplation of ascertained issues. This work is conceived for 2010. The aim was to familiarize the reader with the problems of ownership of residential units from the tax perspective, highlight the many shortcomings of the tax collection and to propose methods of their solving. The result is the finding that the Czech tax law in connection with ownership of residential units is often inefficient, unfair and outdated. In my opinion it would be appropriate to think about specific errors and the preparation of new legislation.