Vývoj katastru nemovitostí z hlediska bonity a výměry půdy ve vztahu k pozemkové dani

Abstract

The bachelor thesis focuses on the real estate register development from the viewpoint of land value and land area in relation to land tax. The first part elaborates on historical succession of the register development as the bases of the tax system in connection with the land tax development. The next part deals with the current real estate register which represents one of the essential public administration registers with extremely high requirements as to the accuracy and credibility of the data held because all the information required for real estate tax declaration is gathered from the real estate register. One of the last chapters is focused on the agricultural land evaluation as this data is utilized in the land tax determination as well. The last part of the work contains an example of possible economic consequences as a result of an incorrect land type being filed.