Komparace majetkových daní v České republice a ve vybraných zemích Evropské unie

Abstract

The dissertation thesis describes the property taxes according to the Czech legislation and legislation of Great Britain and France. In the dissertation thesis are compare differences of all approaches, particular in the part of the calculation of tax above and exempted of tax.

The theoretical part of dissertation thesis defines ways of counting tax liability, if somebody buying, selling, inherit, or gives a property. The practical part compares the main differences between these three countries.