Komparace daně z nemovitých věcí v České republice a ve vybraném státě Evropské unie

Abstract

The diploma thesis on the topic Comparison of real estate tax in the Czech Republic and in a selected state of the European Union is focused on the comparison of real estate tax burden in selected countries. The work is divided into two parts, the first part characterizes the tax systems of selected countries and the second part calculates real estate taxes in selected Czech and Polish cities. The following is a method of multicriteria decision-making determining the criteria of two respondents. Finally, a t-test based on the calculations is performed. The diploma thesis is based on the legal status valid on January 1, 2021.