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

Abstract

This master‘s thesis deals with the comparison of property taxes in the Czech, the Slovak and the Austrian Republic. The second, theoretical part describes history of the tax, which affected also the current structure of taxes. It explains the issue of taxes itself as well as the structural elements necessary for understanding of the calculation of tax liability and characterises the tax system including the definition of direct and indirect taxes and their budgetary determination. The third chapter defines property taxes of selected countries, including their development in the Czech Republic. Each country’s real estate tax and road tax are also described in more detail. The main part of the thesis, the fourth chapter, provides a comparison of property taxes in the Czech, Slovak and Austrian Republic. Using a model example a calculation of road tax and real estate tax of all three countries is made. A comparison of legislative ammendments to the property taxes applied to examples and analysis of resulting tax obligations follow. The conclusion of the thesis offers an evaluation of property taxes' legal regulation and reccomendation of a suitable solution.