Aplikace oceňovacích přístupů pro oceňování nemovitostí

Abstract

The diploma thesis deals with the valuation of real estate. The main aim of the thesis is to indicate the basic valuation principles on particular real estates and to compare the individual methods that can be used in the valuation and to evaluate them on the basis of the calculated results. Methodological methods of valuation are described in the theoretical part, the practical part is devoted to specific calculations of property valuation using both basic approaches, i. e. administrative and market. The secondary aim of the work is the subsequent recommendation to taxpayers of the acquisition of immovable property how to choose the most appropriate method of calculation that ensures the lowest tax base.