Analýza daně z nemovitostí

Abstract

Abstrakt: The aim of this thesis is to characterize the tax system of the Czech Republic, analyze the current real estate tax and to compare it with neighboring countries (Austria, Germany, Poland and Slovakia) and suggest possible changes to the tax. At the beginning of this thesis is a brief description of the concept of "tax", its function and classification of taxes in accordance with various aspects. Here we find a brief description of the components of tax, economic substance and canons of taxation. The second half focuses on the tax system of the Czech Republic, but also there is a familiarization with other tax and non-tax revenue to the state budget. This thesis is mainly focused on the analysis of real estate taxes. Includes information on the history and laws that govern the real estate tax. Income tax on land and buildings are described separately. We can find the characteristics of the subject of tax, exemption from taxation , tax base and tax rates. The final part contains a comparison of property tax with the States of the European Union. It characterizes basic information on real estate tax in Poland, Austria, Germany and the Slovak Republic and their comparison. The conclusion includes suggestions for possible changes.