Vývoj daně z převodu nemovitostí v České republice

Abstract

The purpose of this thesis is to define basic principles of taxation, description of important changes in the development of real estate transfer tax and also to present independent view with own opinion on this matter. The first part of the work explains and defines the real estate transfer tax, describes the basic terms related to this tax, as well as describes the tax system of the Czech Republic. The second part of the work is focused on the development of real estate transfer tax over the last years, especially after Czech Republic was established. The third part of the work includes author's proposal for an optimal tax changes. Author considers two major tax changes – change taxpayer and change tax rate.