Analýza majetkových daní v České republice

Abstract

The purpose of this thesis was to analyse property taxes and to find out, how these taxes have been developing, how they look like today and how much they contribute into the national budget. The real process of the property taxes payment into the treasury was the basis of this analysis. The analysis itself was done by comparison of concrete tax in the definition of law in several years. Mainly the economic, but also the ethic and ecological point of view was chosen for the analysis. Based on this analysis I found, that property taxes demand changes, which would optimize tax system in such a way, that on one hand the national budget would be infused by more incomes from these taxes and on the other hand the tax payers wouldn’t feel too high tax load. Changes I’ve proposed will help this optimalization.