Analýza daně z nemovitých věcí v České republice a Slovenské republice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis analyses of real estate tax in the Czech Republic and the Slovak Republic. The theoretical part is devoted to definition of basic concepts relating to taxation. Here is characterized by a tax system of the Czech Republic, and there is also thoroughly specified of real estate tax in the Czech Republic. Chapter on the Slovak Republic is devoted to the characteristics tax system of the Slovak Republic. The main part of the chapter dedicated to Slovakia is the specification of real estate tax in the Slovak Republic. The practical part is devoted to analysis of taxes on real property in the Czech Republic and the Slovak Republic at specific locations. Based on the analysis of selected localities in the Czech Republic and the Slovak Republic is a comparison of these taxes. In the end of practical part describes proposal reform regulating land value tax in the Czech Republic.
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Import 02/11/2016
Subject(s)
Real estate tax, tax system, tax assessment base, tax rate, subject to tax, tax exemptions, tax payer, land tax, tax on buildings and units, the Czech Republic, the Slovak Republic.