Komparace majetkových daní ve vybraných zemích

Abstract

This bachelor's thesis compares the systems of property taxation in Germany and Italy. The aim is to analyze structure, and economic significance of these taxes in both countries and to assess their efficiency and fairness. The thesis focuses in real estate taxes, inheritance and gift taxes, and other forms od property taxation. By comparing legislation, tax rrates, and tax collection practies, it ighlights the differences in the two countries' approaches. In the final part of thesis, a model case study is presented to illustrate the differences in tax burdens between Germany and Italy in a specific scenario, providing a clearer understanding of the practical implications of property taxation.