Komparácia majetkových daní vo vybraných štátoch EÚ
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor thesis „Comparison of Property Taxes in Selected European Union Countries“ focuses on the comparison of property taxes in the Czech Republic and Austria. In the beginning the thesis introduces us to the tax systems of the selected countries. In the next part, the property taxes of the Czech Republic and Austria are analysed in detail on a theoretical level. In the conclusion, this knowledge is applied to a practical example, from which a recommendation for an appropriate solution of the problem is drawn.
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Property taxation, comparison of property taxes, motor vehicle tax, real estate tax, tax calculation.