Problematika daně z nemovitosti

Abstract

Diploma thesis deals with the real estate tax. In the first part describes the historical development of the real estate tax and the land registry, which is closely related to the real estate taxes.The next section deals with the analysis of the real estate tax and its current legislation.It is also described here how to manage the real estate tax, which is carried out by the tax authorities. The next part contains the analysis of the submitted tax returns to tax on real estate, whose aim is to find out how the tax payers shall carry out their obligations associated with the filing of the return. It also describes the procedure of the tax administrator in searching for taxpayers who have not fulfilled its obligation. At the conclusion of the work proposals and recommendations are included, which could lead to an increase in the percentage of filing tax returns within the time limit and to increase the effectiveness of the search for those taxpayers who have not done.