Postavení daně z nemovitostí v daňovém systému České republiky

Abstract

This bachelor thesis primarily deals with the topic of the real estate tax in the Czech Republic. In the first part of the thesis the whole tax system is the focus of attention. The next parts deal with the main topic of this thesis. The third chapter theoretically describes the real estate tax including the method of its calculation. The last chapter points out to influence of the coefficients on the income range, analyses the real estate tax trends in recent years and predicts the future development of this tax. Of course, the enclosures are part of this thesis and include the examples of real estate tax calculation and completed tax return.