Komparace majetkových daní v České a Slovenské republice

Abstract

The theme of this diploma thesis is a comparison of property taxes of the Czech Republic and the Slovak Republic. The aim of the thesis is to approximate all and subsequent comparison of selected property taxes of both republics. On a specific example of road and real estate tax, I compare the calculation but also the resulting tax liability for these countries. I also want to highlight the changes in the laws and in the end propose other possible changes. The thesis is divided into the introduction, the theoretical part of the professional literature, the calculation of selected taxes in practice and the conclusion. Among the methods used in the work are mainly description, comparison and links.